Correspondence 0001558370-24-015935 from FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139) (FFIC)
FLUSHING FINANCIAL CORP (FFIC) (CIK 0000923139)
Date: Nov. 26, 2024 · CIK: 0000923139 · Accession: 0001558370-24-015935
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File numbers found in text: 333-283312
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CORRESP 1 filename1.htm FLUSHING FINANCIAL CORPORATION 220 RXR Plaza Uniondale, New York 11556 (718) 961-5400 November 26, 2024 By EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Joy Mateo Re: Flushing Financial Corporation Registration Statement on Form S-3 Filed November 18, 2024 File No. 333-283312 Ladies and Gentlemen: On behalf of Flushing Financial Corporation (the “Company”), and pursuant to Rule 461 under the Securities Act of 1933, as amended, request is hereby made that the effectiveness of the above-captioned Registration Statement be accelerated to 5:00 p.m. on November 29, 2024 or as soon thereafter as practicable. Please contact Gary J. Simon, of Hughes Hubbard & Reed LLP, counsel to the Company, at (212) 837-6770, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, FLUSHING FINANCIAL CORPORATION By: /s/ Maria Grasso Name: Maria Grasso Title: Chief Operating Officer