SEC Comment Letter for Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031) (ESQ) — Oct 11, 2018
Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)
Date: Oct. 11, 2018 · CIK: 0001531031 · Accession: 0000000000-18-031872
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Reasoning
File numbers found in text: 333-227725
Letter
October 10, 2018 Andrew Sagliocca President and Chief Executive Officer Esquire Financial Holdings, Inc. 100 Jericho Quadrangle, Suite 100 Jericho, NY 11753 Re:Esquire Financial Holdings, Inc. Registration Statement on Form S-3 Filed October 5, 2018 File No. 333-227725 Dear Mr. Sagliocca: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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October 10, 2018
Andrew Sagliocca
President and Chief Executive Officer
Esquire Financial Holdings, Inc.
100 Jericho Quadrangle, Suite 100
Jericho, NY 11753
Re:Esquire Financial Holdings, Inc.
Registration Statement on Form S-3
Filed October 5, 2018
File No. 333-227725
Dear Mr. Sagliocca:
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services