SEC Company Response from Professional Holding Corp. (CIK 0001630856) — Sep 10, 2021
Professional Holding Corp. (CIK 0001630856)
Date: Sept. 10, 2021 · CIK: 0001630856 · Accession: 0001558370-21-012383
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File numbers found in text: 333-259233
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CORRESP 1 filename1.htm Professional Holding Corp. myprobank.com/ir 5100 PGA Blvd, #101 Palm Beach Gardens, FL 33418 (561) 868-9040 September 10, 2021 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention:Eric Envall Re: Professional Holding Corp. Registration Statement on Form S-3; File No. 333-259233 Request for Acceleration Ladies and Gentlemen: Reference is made to the Registration Statement on Form S-3 (File No. 333-259233) (the “Registration Statement”) filed by Professional Holding Corp. (the “Company”) with the U.S. Securities and Exchange Commission on September 1, 2021. The Company hereby requests that the Registration Statement be made effective at 4:30 p.m. Eastern Time on September 14, 2021, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended. Please contact Michael C. Sontag of Professional Holing Corp. at (561) 868-9040 or by email at msontag@myprobank.com with any questions you may have concerning this request. Please notify Mr. Sontag when this request for acceleration has been granted. [SIGNATURE PAGE FOLLOWS] PROFESSIONAL HOLDING CORP. By: /s/ Michael C. Sontag Name: Michael C. Sontag Title: Secretary cc: Brandon C. Price, Wachtell, Lipton, Rosen & Katz 1