SEC Comment Letter for BAR HARBOR BANKSHARES (BHB) (CIK 0000743367) (BHB) — Sep 2, 2014
BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)
Date: Sept. 2, 2014 · CIK: 0000743367 · Accession: 0000000000-14-043946
AI Filing Summary & Sentiment
Letter
September 2, 2014 Via E -mail Mr. Gerald Shencavitz Bar Harbor Bankshares P.O. Box 400 82 Main Street Bar Harbor, ME 04609 -0400
Re: Bar Harbor Bankshares Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 13, 2014 Response dated August 26, 2014 File No. 001 -13349
Dear Mr. Shencavitz :
We have reviewed your supplemental response and have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response. If yo u do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to this comment , we may have additional comments.
Item 15. Exhibits, Financial Statement Schedules
Exhibit 23 – Consent of Independent Registered Public Accounting Firm
1. We have reviewed your response to comments 1 and 2. Please amend your filing to include t he independent accounting firm ’s opinion s dated March 13, 2014 and expand the related disclosure to state that in conducting the 2013 audit of the company’s internal controls over financial reporting the COSO 1992 framework was used.
Mr. Gerald Shencavitz Bar Harbor Bankshares September 2, 2014 Page 2
You may contact Chris Harley at (202) 551 -3695 or me at (202) 551 -3851 if you have questions regarding our comment on the financial statements and related matters.
Sincerely,
/s/ Paul Cline
Show Raw Text
September 2, 2014
Via E -mail
Mr. Gerald Shencavitz
Bar Harbor Bankshares
P.O. Box 400
82 Main Street
Bar Harbor, ME 04609 -0400
Re: Bar Harbor Bankshares
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed March 13, 2014
Response dated August 26, 2014
File No. 001 -13349
Dear Mr. Shencavitz :
We have reviewed your supplemental response and have the following comment . In our
comment , we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response. If yo u do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to this comment , we may have additional comments.
Item 15. Exhibits, Financial Statement Schedules
Exhibit 23 – Consent of Independent Registered Public Accounting Firm
1. We have reviewed your response to comments 1 and 2. Please amend your filing to
include t he independent accounting firm ’s opinion s dated March 13, 2014 and expand the
related disclosure to state that in conducting the 2013 audit of the company’s internal
controls over financial reporting the COSO 1992 framework was used.
Mr. Gerald Shencavitz
Bar Harbor Bankshares
September 2, 2014
Page 2
You may contact Chris Harley at (202) 551 -3695 or me at (202) 551 -3851 if you have
questions regarding our comment on the financial statements and related matters.
Sincerely,
/s/ Paul Cline
Paul Cline
Staff Accountant