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SEC Comment Letter 0000000000-22-013211 to Orange County Bancorp, Inc. /DE/ (OBT) (CIK 0001754226) (OBT)

Orange County Bancorp, Inc. /DE/ (OBT) (CIK 0001754226)
Date: Dec. 7, 2022 · CIK: 0001754226 · Accession: 0000000000-22-013211

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-268635

Date
December 7, 2022
Author
Office of Finance
Form
UPLOAD
Company
Orange County Bancorp, Inc. /DE/ (OBT) (CIK 0001754226)

Letter

United States securities and exchange commission logo December 7, 2022 Michael J. Gilfeather President and Chief Executive Officer Orange County Bancorp, Inc. /DE/ 212 Dolson Avenue Middletown, NY 10940 Re:Orange County Bancorp, Inc. /DE/ Registration Statement Filed on Form S-3 Filed December 1, 2022 File No. 333-268635 Dear Michael J. Gilfeather: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
December 7, 2022
Michael J. Gilfeather
President and Chief Executive Officer
Orange County Bancorp, Inc. /DE/
212 Dolson Avenue
Middletown, NY 10940
Re:Orange County Bancorp, Inc. /DE/
Registration Statement Filed on Form S-3
Filed December 1, 2022
File No. 333-268635
Dear Michael J. Gilfeather:
            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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance