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SEC Company Response from Esquire Financial Holdings, (ESQ) — May 4, 2026

Esquire Financial Holdings, Inc.
Date: May 4, 2026 · CIK: 0001531031 · Accession: 0001104659-26-055015

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File numbers found in text: 333-295076

Date
May 4, 2026
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 11753

May 4, 2026

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-4 (Registration No. 333-295076)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Esquire Financial Holdings, Inc., a Maryland corporation (the "Company"), hereby requests that the above-referenced Registration Statement on Form S-4 be declared effective at 10:00 a.m., Eastern time, on May 6, 2026, or as soon thereafter as is practicable.

Very truly yours,
/s/ Andrew C. Sagliocca

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CORRESP
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 filename1.htm

 Esquire
Financial Holdings, Inc.

 100 Jericho Quadrangle

 Suite 100

 Jericho, New York 11753

 May 4, 2026

 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-4 (Registration
 No. 333-295076)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 Esquire Financial Holdings, Inc., a Maryland corporation (the
 "Company"), hereby requests that the above-referenced Registration Statement on Form S-4 be declared effective at 10:00
a.m., Eastern time, on May 6, 2026, or as soon thereafter as is practicable.

 Very truly yours,

 /s/ Andrew C. Sagliocca

 Andrew C. Sagliocca

 Vice Chairman, Chief Executive Officer
 and President

 (Duly Authorized Representative)