SEC Comment Letter for SHORE BANCSHARES INC (SHBI) (CIK 0001035092) (SHBI) — Nov 4, 2014
SHORE BANCSHARES INC (SHBI) (CIK 0001035092)
Date: Nov. 4, 2014 · CIK: 0001035092 · Accession: 0000000000-14-054780
AI Filing Summary & Sentiment
Reasoning
Letter
November 4 , 2014 Via E -mail George S. Rapp Chief Financial Officer Shore Bancshares, Inc. 28969 Information Lane Easton, Maryland 21601
Re: Shore Bancshares , Inc. Form 10 -K for the fiscal year ended December 31, 201 3 Filed March 20, 2014 File No. 00 0-22345
Dear Mr. Rapp :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Amit Pande
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November 4 , 2014 Via E -mail George S. Rapp Chief Financial Officer Shore Bancshares, Inc. 28969 Information Lane Easton, Maryland 21601 Re: Shore Bancshares , Inc. Form 10 -K for the fiscal year ended December 31, 201 3 Filed March 20, 2014 File No. 00 0-22345 Dear Mr. Rapp : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief