SEC Comment Letter for PATRIOT NATIONAL BANCORP INC (PNBK) (CIK 0001098146) (PNBK) — Jul 25, 2011
PATRIOT NATIONAL BANCORP INC (PNBK) (CIK 0001098146)
Date: July 25, 2011 · CIK: 0001098146 · Accession: 0000000000-11-045020
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File numbers found in text: 000-29599
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July 25, 2011 Via Email Christopher D. Maher Chief Executive Officer Patriot National Bancorp, Inc. 900 Bedford Street Stamford, CT 06901 Re: Patriot National Bancorp, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 23, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Filed May 13, 2011 File No. 000-29599 Dear Mr. Maher: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Christian Windsor Christian Windsor Special Counsel