SEC Comment Letter 0000000000-24-009705 to PREMIER FINANCIAL CORP (PFC) (CIK 0000946647)
PREMIER FINANCIAL CORP (PFC) (CIK 0000946647)
Date: Aug. 26, 2024 · CIK: 0000946647 · Accession: 0000000000-24-009705
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File numbers found in text: 000-26850
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August 26, 2024
Paul Nungester
Chief Financial Officer
Premier Financial Corp.
601 Clinton Street
Defiance, OH 43512
Re:Premier Financial Corp.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-26850
Dear Paul Nungester:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance