SEC Company Response from HERITAGE FINANCIAL (HFWA) — Nov 9, 2017

HERITAGE FINANCIAL CORP /WA/
Date: Nov. 9, 2017 · CIK: 0001046025 · Accession: 0000939057-17-000473

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AI Filing Summary & Sentiment

File numbers found in text: 333-221013

Date

November 9, 2017

Author

/s/Kaylene Lahn

Form

CORRESP

Company

HERITAGE FINANCIAL CORP /WA/

Letter

Re: Heritage Financial Corporation, Olympia, Washington

[LETTERHEAD OF HERITAGE FINANCIAL CORPORATION]

November 9, 2017

Via EDGAR and Email

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Registration Statement on Form S-4 (Commission File No. 333-221013)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement, Heritage Financial Corporation (the "Company") hereby respectfully requests that the above-referenced Registration Statement be declared effective at 4:00 p.m. Eastern Time on Monday, November 13, 2017, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Mr. John F. Breyer, Jr. of Breyer & Associates PC at (703) 883-1100.

Sincerely,
/s/Kaylene Lahn

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CORRESP
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[LETTERHEAD OF HERITAGE FINANCIAL CORPORATION]

November 9, 2017

Via EDGAR and Email

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C.  20549

Re:          Heritage Financial Corporation, Olympia, Washington

Registration Statement on Form S-4 (Commission File No. 333-221013)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement, Heritage Financial Corporation (the "Company") hereby respectfully requests that the above-referenced Registration Statement be declared effective at 4:00 p.m. Eastern Time on Monday, November 13, 2017, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Mr. John F. Breyer, Jr. of Breyer & Associates PC at (703) 883-1100.

Sincerely,

/s/Kaylene Lahn

Kaylene Lahn

Senior Vice President and

Corporate Secretary

cc: Christopher Dunham, Esquire, Division of Corporation Finance, Securities and Exchange

     Commission

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