SEC Comment Letter 0000000000-24-005819 to Western New England Bancorp, Inc. (WNEB) (CIK 0001157647) (WNEB)
Western New England Bancorp, Inc. (WNEB) (CIK 0001157647)
Date: May 20, 2024 · CIK: 0001157647 · Accession: 0000000000-24-005819
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File numbers found in text: 001-16767
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United States securities and exchange commission logo
May 20, 2024
Guida Sajdak
Chief Financial Officer and Executive Vice President
Western New England Bancorp, Inc.
141 Elm Street
Westfield, MA 01085
Re:Western New England Bancorp, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-16767
Dear Guida Sajdak:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance