SEC Comment Letter for Professional Holding Corp. (CIK 0001630856) — Sep 9, 2021
Professional Holding Corp. (CIK 0001630856)
Date: Sept. 9, 2021 · CIK: 0001630856 · Accession: 0000000000-21-010950
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File numbers found in text: 333-259233
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United States securities and exchange commission logo
September 9, 2021
Daniel R. Sheehan
Chairman & Chief Executive Officer
Professional Holding Corp.
5100 PGA Boulevard
Suite 101
Palm Beach Gardens, FL 33418
Re:Professional Holding Corp.
Registration Statement on Form S-3
Filed September 1, 2021
File No. 333-259233
Dear Mr. Sheehan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance