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
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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.