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SEC Company Response from Esquire Financial Holdings, (ESQ) — Jun 7, 2021

Esquire Financial Holdings, Inc.
Date: June 7, 2021 · CIK: 0001531031 · Accession: 0001104659-21-077483

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File numbers found in text: 333-256678

Date
June 7, 2021
Author
/s/ Andrew C. Sagliocca
Form
CORRESP
Company
Esquire Financial Holdings, Inc.

Letter

ESQUIRE FINANCIAL HOLDINGS, INC.

100 Jericho Quadrangle, Suite 100

Jericho, New York

June 7, 2021

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. 333-256678)

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 June 9, 2021, or as soon thereafter as is practicable.

Very truly yours,
/s/ Andrew C. Sagliocca

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CORRESP
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ESQUIRE
FINANCIAL HOLDINGS, INC.

100 Jericho Quadrangle,
Suite 100

Jericho, New York
11753

June 7, 2021

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. 333-256678)

    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 June 9, 2021, or as soon thereafter as is practicable.

    Very truly yours,

    /s/ Andrew C. Sagliocca

    Andrew C. Sagliocca

    President and Chief Executive Officer

    (Duly Authorized Representative)