SEC Comment Letter 0000000000-24-004438 to Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031) (ESQ)

Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)
Date: April 23, 2024 · CIK: 0001531031 · Accession: 0000000000-24-004438

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AI Filing Summary & Sentiment

File numbers found in text: 333-278832

Date

April 23, 2024

Author

Office of Finance

Form

UPLOAD

Company

Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)

Letter

United States securities and exchange commission logo April 23, 2024 Andrew C. Sagliocca Vice Chairman, CEO and President Esquire Financial Holdings, Inc. 100 Jericho Quadrangle, Suite 100 Jericho, NY 11753 Re:Esquire Financial Holdings, Inc. Registration Statement on Form S-3 Filed April 19, 2024 File No. 333-278832 Dear Andrew C. 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Gregory M. Sobczak, Esq.

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United States securities and exchange commission logo
April 23, 2024
Andrew C. Sagliocca
Vice Chairman, CEO and President
Esquire Financial Holdings, Inc.
100 Jericho Quadrangle, Suite 100
Jericho, NY 11753
Re:Esquire Financial Holdings, Inc.
Registration Statement on Form S-3
Filed April 19, 2024
File No. 333-278832
Dear Andrew C. 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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Gregory M. Sobczak, Esq.

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