<SEC-DOCUMENT>0001558370-21-013265.txt : 20211019
<SEC-HEADER>0001558370-21-013265.hdr.sgml : 20211019
<ACCEPTANCE-DATETIME>20211018181230
ACCESSION NUMBER:		0001558370-21-013265
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211019
DATE AS OF CHANGE:		20211018

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:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-236861
		FILM NUMBER:		211329126

	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>RW
<SEQUENCE>1
<FILENAME>tmb-20211018xrw.htm
<DESCRIPTION>RW
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.11.0.85--><!--Created on: 10/18/2021 09:36:01 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:7.06%;padding-right:7.06%;position:relative;"><div style="margin-top:30pt;min-height:36pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;">Flushing Financial Corporation</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;">220 RXR Plaza</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;">Uniondale, New York 11556</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;">(718) 961-5400</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-align:center;margin:0pt;"><font style="visibility:hidden;">&#8203;</font></p></div><div style="clear:both;max-width:100%;position:relative;"><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;"><font style="display:inline-block;width:36pt;"></font><font style="display:inline-block;width:36pt;"></font>October 18, 2021</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;font-weight:bold;line-height:1.19;margin:30pt 0pt 12pt 0pt;"><b style="font-weight:bold;text-decoration:underline;">VIA EDGAR</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt;">United States Securities and Exchange Commission</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt;">Division of Corporation Finance</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt;">100 F Street, N.E.</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 18pt 0pt;">Washington, D.C. 20549</p><table border="0" cellpadding="0" cellspacing="0"><tr><td style="width:36pt;padding:0pt;"></td><td style="vertical-align:text-top;white-space:nowrap;width:36pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin-bottom:0pt;margin-top:0pt;"><font style="font-size:11pt;">Re:</font></p></td><td style="padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;margin-bottom:0pt;margin-top:0pt;"><font style="font-size:11pt;">Flushing Financial Corporation</font></p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 72pt;">Withdrawal of Registration Statement on Form S-3 Filed on March 3, 2021</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-align:justify;margin:0pt 0pt 12pt 72pt;"><u style="text-decoration:underline;text-decoration-color:#000000;">SEC File No. 333-236861</u></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 12pt 0pt;">Ladies and Gentlemen:</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-align:justify;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">Flushing Financial Corporation (the &#8220;Company&#8221;) hereby requests, pursuant to Rule 477 of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), that the Registration Statement on Form S-3 (SEC File No. 333-236861), together with all exhibits and amendments thereto (the &#8220;Registration Statement&#8221;), filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on March 3, 2020, be withdrawn effective immediately. &#160;The Company is seeking withdrawal of the Registration Statement because it was inadvertently tagged on EDGAR as an automatic shelf registration. &#160;The Company hereby confirms that no securities have ever been offered or sold pursuant to the Registration Statement or the prospectus forming a part thereof.</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-align:justify;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">In accordance with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-align:justify;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">Accordingly, we request that the Commission issue an order or otherwise indicate its assent in granting the withdrawal of the Registration Statement effective as of the date hereof or at the earliest practicable date hereafter. &#160;Please provide a copy thereof to our counsel by email at gary.simon@hugheshubbard.com or by facsimile at (212) 299-6770.</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-align:justify;text-indent:36pt;margin:0pt 0pt 12pt 0pt;">Should you have any questions regarding this request for withdrawal, please contact our counsel, Gary Simon, by telephone at (212) 837-6770.</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;">Very truly yours,</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;"> <font style="margin-left:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;">FLUSHING FINANCIAL CORPORATION</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;"><font style="margin-left:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;"><font style="margin-left:0pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;">By:___<u style="text-decoration:underline;text-decoration-color:#000000;">/s/ Susan K. Cullen</u>_______________</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;margin:0pt 0pt 0pt 252pt;"><font style="display:inline-block;width:36pt;"></font>Name: Susan K. Cullen</p><p style="font-family:'Times New Roman','Times','serif';font-size:11pt;line-height:1.19;text-indent:36pt;margin:0pt 0pt 0pt 252pt;">Title: Executive Vice President and</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-indent:36pt;margin:0pt 0pt 0pt 252pt;"><font style="display:inline-block;width:36pt;"></font><font style="font-size:11pt;">Chief Financial Officer</font></p></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:7.06%;margin-right:7.06%;margin-top:30pt;page-break-after:avoid;width:85.88%;border-width:0;"></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
