SEC Comment Letter 0000000000-24-011706 to Federal Home Loan Bank of New York (CIK 0001329842)
Federal Home Loan Bank of New York (CIK 0001329842)
Date: Oct. 18, 2024 · CIK: 0001329842 · Accession: 0000000000-24-011706
AI Filing Summary & Sentiment
File numbers found in text: 000-51397
Letter
October 17, 2024 Kevin Neylan Chief Financial Officer Federal Home Loan Bank of New York 101 Park Avenue New York, NY 10178-0599 Re:Federal Home Loan Bank of New York Form 8-K Filed March 1, 2024 Correspondence dated June 20, 2024 File No. 000-51397 Dear Kevin Neylan: We have reviewed your June 20, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 24, 2024 letter. Correspondence dated June 20, 2024 General 1.We note your response to comment 1, disclosure that the incident has not had a material impact on the Bank’s operations, and the statement that "the Bank believes the incident will not materially impact the Bank’s financial condition or results of operations." Please confirm that, in future filings, where you have not determined that the incident has had a material impact to the company or is reasonably likely to have a material impact to the company, including its financial condition and results of operations, you will consider filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K. Please contact Susan Block at 202-551-3210 or James Lopez at 202-551-3536 with
October 17, 2024 Page 2 any other questions. Sincerely, Division of Corporation Finance Office of Finance
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October 17, 2024
Kevin Neylan
Chief Financial Officer
Federal Home Loan Bank of New York
101 Park Avenue
New York, NY 10178-0599
Re:Federal Home Loan Bank of New York
Form 8-K
Filed March 1, 2024
Correspondence dated June 20, 2024
File No. 000-51397
Dear Kevin Neylan:
We have reviewed your June 20, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our May 24,
2024 letter.
Correspondence dated June 20, 2024
General
1.We note your response to comment 1, disclosure that the incident has not had a
material impact on the Bank’s operations, and the statement that "the Bank believes
the incident will not materially impact the Bank’s financial condition or results of
operations." Please confirm that, in future filings, where you have not determined that
the incident has had a material impact to the company or is reasonably likely to have a
material impact to the company, including its financial condition and results of
operations, you will consider filing disclosures under Item 8.01 of Form 8-K rather
than Item 1.05 of Form 8-K.
Please contact Susan Block at 202-551-3210 or James Lopez at 202-551-3536 with
October 17, 2024
Page 2
any other questions.
Sincerely,
Division of Corporation Finance
Office of Finance