SEC Comment Letter for SHORE BANCSHARES INC (SHBI) (CIK 0001035092) (SHBI) — Aug 24, 2009

SHORE BANCSHARES INC (SHBI) (CIK 0001035092)
Date: Aug. 24, 2009 · CIK: 0001035092 · Accession: 0000000000-09-046380

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File numbers found in text: 000-22345

Date

August 24, 2009

Author

Kathryn McHale

Form

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SHORE BANCSHARES INC (SHBI) (CIK 0001035092)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 August 24, 2009 W. Moorehead Vermilye President and CEO Shore Bancshares, Inc. 18 East Dover Street Easton, MD 21601

Re: Shore Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Form 10-Q/A for Fiscal Quarter Ended March 31, 2009 File No. 000-22345

Dear Mr. Vermilye:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Kathryn McHale Attorney-Adviser

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UNITED STATES
SECURITIES  AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE

Mail Stop 4720         August 24, 2009   W. Moorehead Vermilye President and CEO Shore Bancshares, Inc. 18 East Dover Street Easton, MD 21601

Re: Shore Bancshares, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2008  Form 10-Q/A for Fiscal Quarter Ended March 31, 2009  File No. 000-22345

Dear Mr. Vermilye:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,

Kathryn McHale
Attorney-Adviser

SecProbe.io