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SEC Comment Letter for Bridgewater Bancshares Inc (BWB, BWBBP) (CIK 0001341317) (BWB) — May 6, 2022

Bridgewater Bancshares Inc (BWB, BWBBP) (CIK 0001341317)
Date: May 6, 2022 · CIK: 0001341317 · Accession: 0000000000-22-005010

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File numbers found in text: 333-264509

Date
May 6, 2022
Author
Office of Finance
Form
UPLOAD
Company
Bridgewater Bancshares Inc (BWB, BWBBP) (CIK 0001341317)

Letter

United States securities and exchange commission logo May 6, 2022 Ben Klocke General Counsel Bridgewater Bancshares Inc 4450 Excelsior Boulevard, Suite 100 St. Louis Park, Minnesota 55416 Re:Bridgewater Bancshares Inc Registration Statement on From S-3 Filed April 27, 2022 File No. 333-264509 Dear Mr. Klocke: 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
May 6, 2022
Ben Klocke
General Counsel
Bridgewater Bancshares Inc
4450 Excelsior Boulevard, Suite 100
St. Louis Park, Minnesota 55416
Re:Bridgewater Bancshares Inc
Registration Statement on From S-3
Filed April 27, 2022
File No. 333-264509
Dear Mr. Klocke:
            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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance