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Correspondence 0001104659-23-091450 from BROOKLINE BANCORP INC (BRKL) (CIK 0001049782)

BROOKLINE BANCORP INC (BRKL) (CIK 0001049782)
Date: Aug. 14, 2023 · CIK: 0001049782 · Accession: 0001104659-23-091450

AI Filing Summary & Sentiment

File numbers found in text: 333-230183

Referenced dates: July 24, 2023

Date
August 14, 2023
Author
/s/ Samantha Kirby
Form
CORRESP
Company
BROOKLINE BANCORP INC (BRKL) (CIK 0001049782)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporate Finance Attention: John Stickel RE: Brookline Bancorp, Inc. Registration Statement on Form S-3 Filed July 14, 2023 File No. 333-230183

Dear Mr. Stickel:

On behalf of our client Brookline Bancorp, Inc. (the “Company”), we are writing in response to your letter dated July 24, 2023, setting forth the comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission on the above-mentioned filing for the Company. The Company has considered the Staff’s comment and its response is set forth below. To facilitate the Staff’s review, we have keyed the response to the heading and numbered comment used in the Staff’s comment letter, which we have reproduced in bold print.

General

1. We note that your quarterly report on Form 10-Q for the period ended March 31, 2023 filed on May 11, 2023 does not appear to have been timely filed. Accordingly, it does not appear that you meet the eligibility requirements set forth in General Instruction I.A.3(b) of Form S-3. Please explain to us why you believe you are eligible to file on Form S-3 or amend your registration statement onto an appropriate form.

Response: Based on discussions with the Staff, we believe this comment no longer applies.

If you have any questions or require any additional information, please feel free to contact me at (617) 570-1000.

Sincerely,
/s/ Samantha Kirby

Show Raw Text
CORRESP
1
filename1.htm

Samantha M. Kirby
Goodwin Procter llp

+1 617 570 8794
100 Northern Avenue

SKirby@goodwinlaw.com
Boston, MA 02210

goodwinlaw.com

+1 617 570 1000

August 14, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington D.C. 20549

Attention: John Stickel

RE:          Brookline
Bancorp, Inc.

Registration Statement on Form S-3

Filed July 14, 2023

File No. 333-230183

Dear Mr. Stickel:

On behalf of our client Brookline Bancorp, Inc. (the “Company”),
we are writing in response to your letter dated July 24, 2023, setting forth the comment of the staff of the Division of Corporation
Finance (the “Staff”) of the Securities and Exchange Commission on the above-mentioned filing for the Company. The Company
has considered the Staff’s comment and its response is set forth below. To facilitate the Staff’s review, we have keyed the
response to the heading and numbered comment used in the Staff’s comment letter, which we have reproduced in bold print.

General

1. We note that your quarterly report on Form 10-Q for the period ended March 31, 2023 filed on May 11, 2023 does not
appear to have been timely filed. Accordingly, it does not appear that you meet the eligibility requirements set forth in General Instruction
I.A.3(b) of Form S-3. Please explain to us why you believe you are eligible to file on Form S-3 or amend your registration
statement onto an appropriate form.

Response:
Based on discussions with the Staff, we believe this comment no longer applies.

If you have any questions or require any additional information, please
feel free to contact me at (617) 570-1000.

  Sincerely,

  /s/ Samantha Kirby

  Samantha Kirby

cc:
           Marissa Martin

Brookline Bancorp, Inc.