SEC Comment Letter for HERITAGE FINANCIAL (HFWA) — Mar 4, 2014
HERITAGE FINANCIAL CORP /WA/
Date: March 4, 2014 · CIK: 0001046025 · Accession: 0000000000-14-010837
AI Filing Summary & Sentiment
File numbers found in text: 000-29480
Letter
March 4, 2014 Via E -mail Kaylene M. Lahn Senior Vice President Heritage Financial Corporation 201 Fifth Avenue SW Olympia, WA 98501
Re: Heritage Financial Corporation Form 10-K for Year Ended December 31, 2012 Filed March 6, 2013 File No. 000-29480
Dear Ms. Lahn :
We have completed our review of your filing . 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Michael Clampitt
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March 4, 2014 Via E -mail Kaylene M. Lahn Senior Vice President Heritage Financial Corporation 201 Fifth Avenue SW Olympia, WA 98501 Re: Heritage Financial Corporation Form 10-K for Year Ended December 31, 2012 Filed March 6, 2013 File No. 000-29480 Dear Ms. Lahn : We have completed our review of your filing . 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Michael Clampitt Michael Clampitt Senior Counsel cc: Via E -mail John F. Breyer, Jr., Esq.