SEC Comment Letter for EVANS BANCORP INC (EVBN) (CIK 0000842518) — Sep 10, 2020
EVANS BANCORP INC (EVBN) (CIK 0000842518)
Date: Sept. 10, 2020 · CIK: 0000842518 · Accession: 0000000000-20-008482
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File numbers found in text: 333-248582
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United States securities and exchange commission logo
September 9, 2020
David Nasca
President and Chief Executive Officer
Evans Bancorp, Inc.
One Grimsby Drive
Hamburg, New York 14075
Re:Evans Bancorp, Inc.
Registration Statement on Form S-4
Filed September 3, 2020
File No. 333-248582
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance