SEC Comment Letter for HERITAGE FINANCIAL (HFWA) — Apr 23, 2018
HERITAGE FINANCIAL CORP /WA/
Date: April 23, 2018 · CIK: 0001046025 · Accession: 0000000000-18-012302
AI Filing Summary & Sentiment
File numbers found in text: 333-224326
Letter
Mail Stop 4720 April 23, 2018 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 April 18, 2018 File No. 333-224326
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
Show Raw Text
Mail Stop 4720 April 23, 2018 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 April 18, 2018 File No. 333-224326 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 Acting Assistant Director Office of Financial Services cc: John F. Breyer, Jr., Esq.