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 |