SEC Comment Letter for FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139) (FFIC) — Jan 17, 2024

FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)
Date: Jan. 17, 2024 · CIK: 0000923139 · Accession: 0000000000-24-000609

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File numbers found in text: 001-33013

Date

January 17, 2024

Author

Office of Finance

Form

UPLOAD

Company

FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)

Letter

United States securities and exchange commission logo January 17, 2024 Susan K. Cullen Senior Executive Vice President, Treasurer and Chief Financial Officer Flushing Financial Corporation 220 RXR Plaza Uniondale, New York 11556 Re:Flushing Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-33013 Dear Susan K. Cullen: 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
January 17, 2024
Susan K. Cullen
Senior Executive Vice President, Treasurer and Chief Financial Officer
Flushing Financial Corporation
220 RXR Plaza
Uniondale, New York 11556
Re:Flushing Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-33013
Dear Susan K. Cullen:
            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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