SEC Company Response from FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139) (FFIC) — Sep 18, 2020
FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)
Date: Sept. 18, 2020 · CIK: 0000923139 · Accession: 0001193125-20-248819
AI Filing Summary & Sentiment
File numbers found in text: 333-235411
Letter
Acceleration Request
FLUSHING FINANCIAL CORPORATION
220 RXR Plaza
Uniondale, New York 11566
September 18, 2020
VIA EDGAR
Ms. Sonia Bednarowski
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Flushing Financial Corporation
Registration Statement on Form S-4
File No. 333-235411
Post-Effective Amendment No. 1 filed on August 31, 2020;
Post-Effective Amendment No. 2 filed on September 14, 2020; and
Post-Effective Amendment No. 3 filed on September 16, 2020
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 Monday, September 21, 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
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CORRESP 1 filename1.htm Acceleration Request FLUSHING FINANCIAL CORPORATION 220 RXR Plaza Uniondale, New York 11566 September 18, 2020 VIA EDGAR Ms. Sonia Bednarowski Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Flushing Financial Corporation Registration Statement on Form S-4 File No. 333-235411 Post-Effective Amendment No. 1 filed on August 31, 2020; Post-Effective Amendment No. 2 filed on September 14, 2020; and Post-Effective Amendment No. 3 filed on September 16, 2020 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 Monday, September 21, 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