SEC Comment Letter 0000000000-25-001172 to Northwest Bancshares, Inc. (NWBI) (CIK 0001471265) (NWBI)
Northwest Bancshares, Inc. (NWBI) (CIK 0001471265)
Date: Feb. 4, 2025 · CIK: 0001471265 · Accession: 0000000000-25-001172
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File numbers found in text: 333-284511
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February 4, 2025
Louis J. Torchio
President and CEO
Northwest Bancshares, Inc.
3 Easton Oval Street, Suite 500
Columbus, OH 43219
Re:Northwest Bancshares, Inc.
Registration Statement on Form S-4
Filed January 27, 2025
File No. 333-284511
Dear Louis J. Torchio:
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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Christian Gonzalez, Esq.