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
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CORRESP 1 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)