SEC Company Response from FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139) (FFIC) — Jan 15, 2020
FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)
Date: Jan. 15, 2020 · CIK: 0000923139 · Accession: 0001193125-20-007762
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File numbers found in text: 333-235411
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CORRESP 1 filename1.htm Acceleration Request FLUSHING FINANCIAL CORPORATION 220 RXR Plaza Uniondale, New York 11566 January 15, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. John Stickel Office of Financial Services Re: Flushing Financial Corporation Registration Statement on Form S-4 File No. 333-235411 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Flushing Financial Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Friday, January 17, 2020, or as soon as possible thereafter. Please contact Robert C. Azarow of Arnold & Porter, counsel to the Company, at (212) 836-7477 or via email at Robert.Azarow@arnoldporter.com, as soon as the Registration Statement has been declared effective, or if you have any questions concerning this request. Very truly yours, FLUSHING FINANCIAL CORPORATION By: /s/ Maria A. Grasso Name: Maria A. Grasso Title: Senior Executive Vice President and Chief Operating Officer