SEC Comment Letter for HERITAGE FINANCIAL (HFWA) — Oct 26, 2017
HERITAGE FINANCIAL CORP /WA/
Date: Oct. 26, 2017 · CIK: 0001046025 · Accession: 0000000000-17-037982
AI Filing Summary & Sentiment
File numbers found in text: 333-221013
Letter
Mail Stop 4720 October 26, 2017 Kaylene M. Lahn Senior Vice President and Corporate Secretary Heritage Financial Corporation 201 Fifth Avenue SW Olympia, WA 98501
Re: Heritage Financial Corporation Registration Statement on Form S-4 Filed October 19, 2017 File No. 333-221013
Dear Ms. Lahn :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions .
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 October 26, 2017 Kaylene M. Lahn Senior Vice President and Corporate Secretary Heritage Financial Corporation 201 Fifth Avenue SW Olympia, WA 98501 Re: Heritage Financial Corporation Registration Statement on Form S-4 Filed October 19, 2017 File No. 333-221013 Dear Ms. Lahn : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: John F. Breyer, Jr., Esq.