SEC Comment Letter for FIDELITY D & D BANCORP INC (FDBC) (CIK 0001098151) (FDBC) — Apr 29, 2021
FIDELITY D & D BANCORP INC (FDBC) (CIK 0001098151)
Date: April 29, 2021 · CIK: 0001098151 · Accession: 0000000000-21-005485
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File numbers found in text: 333-255479
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United States securities and exchange commission logo
April 29, 2021
Daniel J. Santaniello
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 April 23, 2021
File No. 333-255479
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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Erik Gerhard, Esq.