SEC Comment Letter for Esquire Financial Holdings, (ESQ) — Apr 20, 2026
Esquire Financial Holdings, Inc.
Date: April 20, 2026 · CIK: 0001531031 · Accession: 0000000000-26-003978
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295076
Letter
Re: Esquire Financial Holdings, Inc. Registration Statement on Form S-4 Filed April 15, 2026 File No. 333-295076 Dear Andrew C. Sagliocca:
April 20, 2026
Andrew C. Sagliocca Chief Executive Officer Esquire Financial Holdings, Inc. 100 Jericho Quadrangle Suite 100 Jericho, NY 11753
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Marc Levy
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 20, 2026 Andrew C. Sagliocca 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-4 Filed April 15, 2026 File No. 333-295076 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Marc Levy </TEXT> </DOCUMENT>