<SEC-DOCUMENT>0001193125-20-004028.txt : 20200303
<SEC-HEADER>0001193125-20-004028.hdr.sgml : 20200303
<ACCEPTANCE-DATETIME>20200108200602
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ACCESSION NUMBER:		0001193125-20-004028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200108

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
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Response Letter</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January&nbsp;8, 2020 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>VIA EDGAR </I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">John Stickel </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3628 </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Flushing Financial Corporation </B></P></TD></TR></TABLE>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;S-4</FONT> </B></P></TD></TR></TABLE>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Filed December&nbsp;9, 2019 </B></P></TD></TR></TABLE>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><FONT STYLE="white-space:nowrap">File&nbsp;No.&nbsp;333-235411</FONT> </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Stickel: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our
client, Flushing Financial Corporation (the &#147;<B><I>Company</I></B>&#148;), we are writing to respond to the comments set forth in the comment letter of the staff (the &#147;<B><I>Staff</I></B>&#148;) of the U.S. Securities and Exchange
Commission (the &#147;<B><I>Commission</I></B>&#148;), dated December&nbsp;16, 2019 (the &#147;<B><I>Comment Letter</I></B>&#148;), relating to the Company&#146;s Registration Statement on
<FONT STYLE="white-space:nowrap">Form&nbsp;S-4&nbsp;filed</FONT> by the Company with the Commission on December&nbsp;9, 2019 <FONT STYLE="white-space:nowrap">(File&nbsp;No.&nbsp;333-235411)&nbsp;(the</FONT> &#147;<B><I>Registration
Statement</I></B>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with this response to the Comment Letter, the Company is contemporaneously filing <FONT
STYLE="white-space:nowrap">Pre-Effective</FONT> Amendment No.&nbsp;1 to the Registration Statement (the &#147;<B><I>Amended Registration Statement</I></B>&#148;). References herein to page numbers are to page numbers in the Amended Registration
Statement being filed contemporaneously herewith. For your convenience, the numbered paragraphs of this letter correspond to the numbered paragraphs of the Comment Letter. We have recited the comments from the Staff in bold type and have followed
each comment with the response to such comment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We are also providing supplementally to the Staff an electronic copy of the Amended
Registration Statement and changed pages to the Amended Registration Statement, marked to show changes made to the Registration Statement since the initial filing of the Registration Statement on December&nbsp;9, 2019. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Forum Selection, page 107 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We note that your forum selection provision identifies the Court of Chancery of the State of Delaware as the
exclusive forum for certain litigation, including any &#147;derivative action.&#148; Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. In that regard, we note that Section&nbsp;27 of the
Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations thereunder, and Section&nbsp;22 of the Securities Act creates concurrent
jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If the provision applies to Securities Act claims, please also revise your
prospectus to state that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. </B></P></TD></TR></TABLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">John Stickel </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January 8, 2020 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 108
of the Amended Registration Statement under the heading &#147;<I>Comparison of Shareholder Rights &#150; Forum Selection</I>&#148; with respect to &#147;Flushing Shareholder Rights&#148; as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">&#147;Flushing&#146;s bylaws provide that unless Flushing consents in writing to the selection of an alternative forum, the Court of Chancery
of the State of Delaware will be the sole and exclusive forum for (i)&nbsp;any derivative action or proceeding brought on behalf of Flushing, (ii)&nbsp;any action asserting a claim of breach of a fiduciary duty owed by any director, officer, or
other employee of Flushing to Flushing or the Flushing shareholders, (iii)&nbsp;any action asserting a claim arising pursuant to any provision of the DGCL or Flushing&#146;s charter or bylaws, or (iv)&nbsp;any action asserting a claim governed by
the internal affairs doctrine.&nbsp;Any person or entity owning, purchasing, or otherwise acquiring any interest in shares of capital stock of Flushing is be deemed to have notice of and consented to the forum selection provision of Flushing&#146;s
bylaws. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">The forum selection provision discussed above is not intended to apply to claims arising under the Securities Act or the Exchange
Act. To the extent the provision could be construed to apply to such claims, there is uncertainty as to whether a court would enforce such provision in connection with such claims, and in any event, Flushing&#146;s shareholders would not be deemed
to have waived Flushing&#146;s compliance with federal securities laws and the rules and regulations thereunder.&#148; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Should you or any member of the Staff of the Commission have any questions concerning the enclosed materials or desire further information or
clarification in connection therewith, please contact the undersigned at <FONT STYLE="white-space:nowrap">(212)&nbsp;836-7477</FONT> or Robert.Azarow@arnoldporter.com, or Eric J. An at <FONT STYLE="white-space:nowrap">(212)&nbsp;836-7766</FONT> or
Eric.An@arnoldporter.com. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Robert C. Azarow</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Robert C. Azarow</P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Susan K. Cullen, Flushing Financial Corporation </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Justin Dobbie, United States Securities and Exchange Commission </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Geoffrey S. Kay, Fenimore, Kay, Harrison&nbsp;&amp; Ford, LLP </P>
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