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SEC Company Response from Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031) (ESQ) — Oct 11, 2018

Esquire Financial Holdings, Inc. (ESQ) (CIK 0001531031)
Date: Oct. 11, 2018 · CIK: 0001531031 · Accession: 0001144204-18-053486

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File numbers found in text: 333-227725

Date
October 11, 2018
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

October 11, 2018

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. 333-227725)

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 4:00 p.m., Eastern Time, on October 17, 2018, or as soon thereafter as is practicable.

Very truly yours,
/s/ Andrew C. Sagliocca

Show Raw Text
CORRESP
1
filename1.htm

ESQUIRE FINANCIAL
HOLDINGS, INC.

100 Jericho Quadrangle,
Suite 100

Jericho, New York 11753

October 11, 2018

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. 333-227725)

    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 4:00 p.m., Eastern Time, on October 17, 2018, 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)