SEC Comment Letter 0000000000-23-013867 to ALERUS FINANCIAL CORP (ALRS) (CIK 0000903419) (ALRS)

ALERUS FINANCIAL CORP (ALRS) (CIK 0000903419)
Date: Dec. 19, 2023 · CIK: 0000903419 · Accession: 0000000000-23-013867

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File numbers found in text: 001-39036

Date

December 19, 2023

Author

Office of Finance

Form

UPLOAD

Company

ALERUS FINANCIAL CORP (ALRS) (CIK 0000903419)

Letter

United States securities and exchange commission logo December 19, 2023 Alan A. Villalon Chief Financial Officer Alerus Financial Corporation 401 Demers Avenue Grand Forks, ND 58201 Re:Alerus Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-39036 Dear Alan A. Villalon: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
December 19, 2023
Alan A. Villalon
Chief Financial Officer
Alerus Financial Corporation
401 Demers Avenue
Grand Forks, ND 58201
Re:Alerus Financial Corporation
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-39036
Dear Alan A. Villalon:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance

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