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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

AI Filing Summary & Sentiment

File numbers found in text: 333-235411

Date
January 15, 2020
Author
FLUSHING FINANCIAL CORPORATION
Form
CORRESP
Company
FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)

Letter

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.

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

Show Raw Text
CORRESP
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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