<SEC-DOCUMENT>0001193125-20-247246.txt : 20201027
<SEC-HEADER>0001193125-20-247246.hdr.sgml : 20201027
<ACCEPTANCE-DATETIME>20200916165451
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-247246
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200916

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
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<HTML><HEAD>
<TITLE>Response Letter</TITLE>
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 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">September&nbsp;16, 2020 </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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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"><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:1pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<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; </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;2 filed on September&nbsp;14, 2020; </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">and Post-Effective Amendment No.&nbsp;3 filed on September&nbsp;16, 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:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of
Flushing Financial Corporation (&#147;<U>Flushing</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;15, 2020, regarding the above-referenced
Post-Effective Amendment No.&nbsp;2 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 response. Following our
receipt of the Staff&#146;s comment, Flushing filed Post-Effective Amendment No.&nbsp;3 (&#147;<U>Amendment No.</U><U></U><U>&nbsp;3</U>&#148;) to the Registration Statement (as amended, the &#147;<U>Registration Statement</U>&#148;) on
September&nbsp;16, 2020, which contains disclosure responsive to the Staff&#146;s comment. </P> <P STYLE="font-size:36pt;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:9pt" ALIGN="center">


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<TD VALIGN="bottom" STYLE="BORDER-LEFT:2.50pt solid #000000; padding-left:8pt; padding-right:2pt"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman"><B>Arnold&nbsp;&amp; Porter Kaye Scholer LLP</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman">250 West 55<SUP STYLE="font-size:85%; vertical-align:top">th</SUP> Street <B>|</B> New York, NY 10019-9710 <B>|</B> <B>www.arnoldporter.com</B></P></TD></TR>
</TABLE>
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 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g922344g34c69.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 16, 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:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Comment </U></I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Please revise the tax opinions and corresponding disclosure to make clear that the opinion addresses all the material tax consequences to investors. The
opinion may comply with the short form alternative set forth in Staff Legal Bulletin 19. </I></B></P> <P STYLE="margin-top:18pt; 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;3 to the Registration Statement and included
the revised opinion of Arnold&nbsp;&amp; Porter Kaye Scholer LLP as Exhibit 8.1 and the revised opinion of Fenimore, Kay, Harrison&nbsp;&amp; Ford, LLP as Exhibit 8.2. Please see page 7 (<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>) and pages <FONT STYLE="white-space:nowrap">84-88</FONT> (<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;3, marked to reflect the tax opinions and corresponding tax disclosure that were
changed pursuant the Staff&#146;s comment relative to the prior disclosure in Post-Effective Amendment No.&nbsp;2. </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>
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<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="g922344g34c69.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 16, 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:18pt; 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="margin-top:18pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Robert C. Azarow </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Robert C. Azarow </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Enclosure
</P> <P STYLE="font-size:18pt;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:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Geoffrey Kay, Esq. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Fenimore,
Kay, Harrison&nbsp;&amp; Ford, LLP </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
