SEC Comment Letter for HERITAGE FINANCIAL (HFWA) — Jun 18, 2009
HERITAGE FINANCIAL CORP /WA/ (HFWA) (CIK 0001046025)
Date: June 18, 2009 · CIK: 0001046025 · Accession: 0000000000-09-032276
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File numbers found in text: 000-29480
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DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 June 18, 2009 Donald J. Hinson Senior Vice President and Chief Financial Officer Heritage Financial Corporation 201 Fifth Avenue SW Olympia, Washington 98501 Re: Heritage Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 27, 2009 Form 8-K filed April 30, 2009 File No. 000-29480 Dear Mr. Hinson: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Mark Webb Legal Branch Chief