0001193125-20-248819.txt : 20201027 0001193125-20-248819.hdr.sgml : 20201027 20200918112228 ACCESSION NUMBER: 0001193125-20-248819 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLUSHING FINANCIAL CORP CENTRAL INDEX KEY: 0000923139 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 113209278 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 220 RXR PLAZA CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 718-961-5400 MAIL ADDRESS: STREET 1: 220 RXR PLAZA CITY: UNIONDALE STATE: NY ZIP: 11556 CORRESP 1 filename1.htm Acceleration Request

FLUSHING FINANCIAL CORPORATION

220 RXR Plaza

Uniondale, New York 11566

September 18, 2020

VIA EDGAR

Ms. Sonia Bednarowski

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Flushing Financial Corporation

    

Registration Statement on Form S-4

    

File No. 333-235411

    

Post-Effective Amendment No. 1 filed on August 31, 2020;

    

Post-Effective Amendment No. 2 filed on September 14, 2020; and

    

Post-Effective Amendment No. 3 filed on September 16, 2020

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Flushing Financial Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Monday, September 21, 2020, or as soon as possible thereafter.

Please contact Robert C. Azarow of Arnold & Porter, counsel to the Company, at (212) 836-7477 or via email at Robert.Azarow@arnoldporter.com, as soon as the Registration Statement has been declared effective, or if you have any questions concerning this request.

Very truly yours,

FLUSHING FINANCIAL CORPORATION

 

By:  

/s/ Maria A. Grasso

  Name:   Maria A. Grasso
  Title:   Senior Executive Vice President and Chief Operating Officer