SEC Comment Letter for FIDELITY D & D BANCORP INC (FDBC) (CIK 0001098151) (FDBC) — Feb 19, 2020
FIDELITY D & D BANCORP INC (FDBC) (CIK 0001098151)
Date: Feb. 19, 2020 · CIK: 0001098151 · Accession: 0000000000-20-001538
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File numbers found in text: 333-236453
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February 19, 2020
Daniel J. Santaniello
President and Chief Executive Officer
Fidelity D & D Bancorp, Inc.
Blakely & Drinker Streets
Dunmore, PA 18512
Re:Fidelity D & D Bancorp, Inc.
Registration Statement on Form S-4
Filed February 14, 2020
File No. 333-236453
Dear Mr. Santaniello:
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance