<SEC-DOCUMENT>0001193125-20-245889.txt : 20201027
<SEC-HEADER>0001193125-20-245889.hdr.sgml : 20201027
<ACCEPTANCE-DATETIME>20200915094359
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-245889
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20200915

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g922344dsp06.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">September&nbsp;15, 2020 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>BY EDGAR </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Sonia Bednarowski </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation 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
</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Flushing Financial Corporation </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Form <FONT STYLE="white-space:nowrap">S-4</FONT> Registration Statement </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-235411</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Post-Effective Amendment No.&nbsp;1 filed on August&nbsp;31, 2020 and Post-Effective Amendment No.&nbsp;2 filed on September&nbsp;15, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Bednarowski: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of the
Flushing Financial Corporation (the &#147;<U>Company</U>&#148;), we are responding to the comment received from the Staff of the Division of Corporation Finance (the &#147;<U>Staff</U>&#148;) on September&nbsp;4, 2020, regarding the above-referenced
Post-Effective Amendment No.&nbsp;1 filed by Flushing. Set forth below is Flushing&#146;s response to the comment. For ease of reference, we have included the Staff&#146;s comment in its entirety in bold italics preceding the corresponding
responses. Since our receipt of the Staff&#146;s comment, Flushing has filed Post-Effective Amendment No.&nbsp;2 (&#147;Amendment No.&nbsp;2&#148;) to the Registration Statement (as amended, the &#147;Registration Statement&#148;) on
September&nbsp;15, 2020, which contains disclosure responsive to the Staff&#146;s comment. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Comment </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Please provide a tax opinion supporting the tax matters and consequences to shareholders described in the prospectus pursuant to Item 601(b)(8) of
Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> In this regard, we note your disclosure on page 84 that Flushing and Empire are of the view and intend to take the position that the merger transaction will constitute a reorganization within
the meaning of Section&nbsp;368(a) of the IRC, but whether or not the transaction will qualify for the intended tax treatment is not entirely free from doubt. Because this prospectus represents that the transaction may be tax free, the tax opinion
addressing the material federal tax consequences is required. For guidance, please refer to Section III.A.2. of Staff Legal Bulletin 19 regarding when a tax consequence is material to investors and section III.C.4 of Staff Legal Bulletin 19
regarding opinions subject to uncertainty. </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="1%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="26%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="71%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ROWSPAN="2">


<IMG SRC="g922344g0914221620134.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Arnold&nbsp;&amp;&nbsp;Porter&nbsp;Kaye&nbsp;Scholer&nbsp;LLP</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3">250&nbsp;West&nbsp;55<SUP STYLE="font-size:85%; vertical-align:top">th</SUP>&nbsp;Street&nbsp;<B>|</B>&nbsp;New&nbsp;York,&nbsp;NY 10019-9710 <B>|</B> <B>www.arn</B><B>oldporter.com</B></TD></TR>
</TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g922344dsp07.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 15, 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; font-size:10pt; font-family:Times New Roman"><U>Response to Comment </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, Flushing has updated its disclosure in Amendment No.&nbsp;2 to the Registration Statement and included
the opinion of Arnold&nbsp;&amp; Porter Kaye Scholer LLP as Exhibit 8.1 and the opinion of Fenimore, Kay, Harrison&nbsp;&amp; Ford, LLP as Exhibit 8.2. Please see pages <FONT STYLE="white-space:nowrap">7-8</FONT> (<I>What are the U.S. federal income
tax consequences of the merger to Empire shareholders?)</I>, page 18 (<I>Material U.S. Federal Income Tax Consequences of the Merger)</I>, page 31 (<I>The Merger May Not Qualify as a &#147;Reorganization&#148; Within the Meaning of
Section</I><I></I><I>&nbsp;368(a) of the Code.</I>), page 85 (<I>U.S. Federal Income Tax Consequences of the Merger Generally</I>) and page 126 <I>(Legal Matters</I>) for disclosure related to the tax consequences of the proposed merger. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Enclosed herewith are changed pages from Amendment No.&nbsp;2, marked to reflect the tax disclosure that was changed pursuant the Staff&#146;s
comment relative to the prior disclosure in Post-Effective Amendment No.&nbsp;1. </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; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>[remainder of page intentionally left blank] </I></P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g922344dsp07.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 15, 2020 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 3
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Should you or any member of the Staff have any questions concerning the enclosed materials or
desire further information or clarification in connection therewith, please contact the undersigned at (212) <FONT STYLE="white-space:nowrap">836-7477</FONT> or <U>Robert.Azarow@arnoldporter.com</U>, or Stephanie G. Nygard at (212) <FONT
STYLE="white-space:nowrap">836-8336</FONT> or <U>Stephanie.Nygard@arnoldporter.com</U>. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Robert C. Azarow</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Robert C. Azarow</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Enclosure </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<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 </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Flushing Financial Corporation </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Geoffrey Kay, Esq. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Fenimore,
Kay, Harrison&nbsp;&amp; Ford, LLP </P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g922344dsp06.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g922344dsp06.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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MK'589[F7.Q!D$X&3U'H*MTY15VB%.+=CH!4%BT % !0 4 % !0 4 % !0 4
M% $5Q+Y$$DHC>38I;8@RS8'0#UHL)Z'EFJ_&A=/G:W_X1R[CF'\%T_E,/?&#
M75##75[F$JUG:QU_@+Q5-XOT*;49K9+=DN&B"*Q88"J<Y_X%6-6')*QI3GS*
MYU-9F@AXH \NUGXQ+I5PT#>&[Z.7L+H^22/7&#713P_-U,)5>5[&_P" /&DW
MC.TOIY;-+7[/(J*JN6R",\FIK4_9Z%TY\Z.S%8F@A8+UH K#4;(R>6+N#?\
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MX;>*+_Q;H%Q?:@D*2QW)B A4@8"J>Y/J:TK4U3=D33ES*YV58F@4 % !0 4
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MR93&R?W3CD_X4 +X1T2>V=K^Y0QDKMC0]<>IH W=1UVPTI@ES*?,(R$49.*
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MGJ9^L>+_ !MX"UY;+4[Z+4[<J'0R1@"1<XX(P0>/>JA3IU5=:$RG*#LSO/\
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MTJ,39M6*H[,\AN!F_F7UD(_6NM/W3G?Q'U=<Z'IE]IL>GW=C#/:(H58W0$*
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M>S7$&V/@@8#9Z\^E>;.'*]SLC*Z.I%9EBT &* #% !0 8H ,#TH ,4 % !0
M8H ,4 % !B@ P/2@ Q0 8'I0 8H ,4 &!Z4 &!0 8'I0 8'I0 8H * "@ H
M* #% !0 8'I0 8H * "@ Q0 8'I0 8'I0 8'I0 8'I0 8% !0 8'I0 8% !@
6>E !@>E !B@ P/2@ H ,#TH * /_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g922344dsp07.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g922344dsp07.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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M+N->TF"00FVNT&X12L"1GJI(R/3D5QG45-*?7-*M_L,VF&XC4G85D Q[9]*
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ML8";)'1\X Y!4GCZUS2T>AO'8U:0Q,"@ P!0 N* $VB@ P* #:* # H ,"@
MVCTH ,"@ P* # H ,"@!<8H 3 H 6@!,"@ P*-@%Z4 )@9H 3:,T +@4 +B@
4!-HH ,#TH ,"@ Q0  "@!: /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>g922344g0914221620134.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g922344g0914221620134.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  >  0# 2(  A$! Q$!_\0
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>0HKVS_AGW_J9_P#R0_\ ME%<WUNCW_,W^KU>Q__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
