SEC Comment Letter for EVANS BANCORP INC (EVBN) (CIK 0000842518) — Feb 21, 2020
EVANS BANCORP INC (EVBN) (CIK 0000842518)
Date: Feb. 21, 2020 · CIK: 0000842518 · Accession: 0000000000-20-001626
AI Filing Summary & Sentiment
File numbers found in text: 333-236425
Letter
February 21, 2020 David J. Nasca President and Chief Executive Officer Evans Bancorp, Inc. One Grimsby Drive Hamburg, NY 14075 Re:Evans Bancorp, Inc. Registration Statement on Form S-4 Filed February 14, 2020 File No. 333-236425 Dear Mr. Nasca: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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February 21, 2020
David J. Nasca
President and Chief Executive Officer
Evans Bancorp, Inc.
One Grimsby Drive
Hamburg, NY 14075
Re:Evans Bancorp, Inc.
Registration Statement on Form S-4
Filed February 14, 2020
File No. 333-236425
Dear Mr. Nasca:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance