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SEC Company Response from Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031) (ESQ) — Apr 30, 2024

Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)
Date: April 30, 2024 · CIK: 0001531031 · Accession: 0000943374-24-000166

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File numbers found in text: 333-278832

Date
April 30, 2024
Author
/s/ Andrew C. Sagliocca
Form
CORRESP
Company
Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)

Letter

ESQUIRE FINANCIAL HOLDINGS, INC.

100 Jericho Quadrangle, Suite 100

Jericho, New York 11753

April 30, 2024

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Esquire Financial Holdings, Inc.

Registration Statement on Form S-3 (Registration No. 333-278832)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Esquire Financial Holdings, Inc., a Maryland corporation (the “Company”), hereby requests that the Company's above-referenced Registration Statement on Form S-3 be declared effective at 2:00 p.m., Eastern Time, on May 2, 2024, or as soon thereafter as is practicable.

Very truly yours,
/s/ Andrew C. Sagliocca

Show Raw Text
CORRESP
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      ESQUIRE FINANCIAL HOLDINGS, INC.

      100 Jericho Quadrangle, Suite 100

      Jericho, New York 11753

    April 30, 2024

    Via Edgar

    Securities and Exchange Commission

    100 F Street, N.E.

    Washington, D.C. 20549

    Re:       Esquire Financial Holdings, Inc.

    Registration Statement on Form S-3 (Registration No. 333-278832)

    Request for Acceleration of Effectiveness

    Ladies and Gentlemen:

    Esquire Financial Holdings, Inc., a Maryland corporation (the “Company”), hereby requests that the Company's above-referenced Registration
      Statement on Form S-3 be declared effective at 2:00 p.m., Eastern Time, on May 2, 2024, or as soon thereafter as is practicable.

            Very truly yours,

            /s/ Andrew C. Sagliocca

              Andrew C. Sagliocca

              Vice Chairman, President and Chief Executive Officer

            (Duly Authorized Representative)