SEC Comment Letter 0000000000-23-002892 to DELHI BANK CORP (DWNX) (CIK 0000927719) (DWNX)
DELHI BANK CORP (DWNX) (CIK 0000927719)
Date: March 23, 2023 · CIK: 0000927719 · Accession: 0000000000-23-002892
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File numbers found in text: 024-10818
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United States securities and exchange commission logo
March 23, 2023
Peter V. Gioffe
Chief Executive Officer
Delhi Bank Corp
124 Main Street
Delhi, NY 13753
Re:Delhi Bank Corp.
Post-Qualification Amendment No. 5 to
Offering Statement on Form 1-A
Filed March 15, 2023
File No. 024-10818
Dear Peter V. Gioffe:
This is to advise you that we do not intend to review your amendment.
We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Abby E. Brown, Esq.