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SEC Comment Letter 0000000000-24-013068 to FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139) (FFIC)

FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)
Date: Nov. 25, 2024 · CIK: 0000923139 · Accession: 0000000000-24-013068

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-283312

Date
November 25, 2024
Author
Office of Finance
Form
UPLOAD
Company
FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)

Letter

November 25, 2024 John R. Buran Chief Executive Officer Flushing Financial Corporation 220 RXR Plaza Uniondale, NY 11556 Re:Flushing Financial Corporation Registration Statement on Form S-3 Filed November 18, 2024 File No. 333-283312 Dear John R. Buran: 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Gary Simon, Esq.

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November 25, 2024
John R. Buran
Chief Executive Officer
Flushing Financial Corporation
220 RXR Plaza
Uniondale, NY 11556
Re:Flushing Financial Corporation
Registration Statement on Form S-3
Filed November 18, 2024
File No. 333-283312
Dear John R. Buran:
            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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Gary Simon, Esq.