SEC Comment Letter for BAR HARBOR BANKSHARES (BHB) (CIK 0000743367) (BHB) — Jan 4, 2012

BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)
Date: Jan. 4, 2012 · CIK: 0000743367 · Accession: 0000000000-12-000385

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Date

January 4, 2012

Author

Not clearly detected

Form

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Company

BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 4, 2012 Via Email Joseph M. Murphy President and Chief Executive Officer Bar Harbor Bankshares 82 Main Street, P.O. Box 400 Bar Harbor, Maine 04609 Re: Bar Harbor Bankshares Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 File No. 1-13349

Dear Mr. Murphy:

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiate d by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings incl ude the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

 DIVISION OF
  CORPORATION FINANCE

January 4, 2012
  Via Email

Joseph M. Murphy President and Chief Executive Officer  Bar Harbor Bankshares   82 Main Street, P.O. Box 400   Bar Harbor, Maine 04609
Re: Bar Harbor Bankshares
 Form 10-K for the Fiscal Year Ended December 31, 2010   Filed March 16, 2011    File No.  1-13349

Dear Mr. Murphy:

We have completed our review of your filings. We remind you that our comments
or changes to disclosure in response to our comments do not for eclose the Commission
from taking any action with respect to the company or the filings and the company may
not assert staff comments as a defense in any proceeding initiate d by the Commission or
any person under the federal securities laws of the United States. We urge all persons
who are responsible for the accuracy and adequacy  of the disclosure in the filings to be
certain that the filings incl ude the information the Securities Exchange Act of 1934 and
all applicable rules require.

Sincerely,

       /s/ John P. Nolan          John P. Nolan         Senior Assistant Chief Accountant

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