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SEC Comment Letter for BAR HARBOR BANKSHARES (BHB) (CIK 0000743367) (BHB) — Sep 23, 2014

BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)
Date: Sept. 23, 2014 · CIK: 0000743367 · Accession: 0000000000-14-047699

AI Filing Summary & Sentiment

File numbers found in text: 001-13349

Date
September 23, 2014
Author
/s/ Paul Cline
Form
UPLOAD
Company
BAR HARBOR BANKSHARES (BHB) (CIK 0000743367)

Letter

September 23, 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 File No. 001-13349

Dear Mr. Shencavitz :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated 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 filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Paul Cline

Show Raw Text
September 23, 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
File No. 001-13349

Dear Mr. Shencavitz :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated 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 filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Paul Cline

            Paul Cline
Staff Accoun tant