<SEC-DOCUMENT>0000943374-23-000002.txt : 20230214
<SEC-HEADER>0000943374-23-000002.hdr.sgml : 20230214
<ACCEPTANCE-DATETIME>20230104165513
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943374-23-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HANMI FINANCIAL CORP
		CENTRAL INDEX KEY:			0001109242
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				954788120
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3660 WILSHIRE BLVD SUITE PH-A
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90010
		BUSINESS PHONE:		2133822200
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-size: 12pt;">[HANMI FINANCIAL CORPORATION LETTERHEAD]</div>
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    <div style="font-size: 12pt;">January 4, 2023</div>
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    <div style="font-size: 12pt;">Lory Empie</div>
    <div style="font-size: 12pt;">Staff Accountant</div>
    <div style="font-size: 12pt;">U.S. Securities and Exchange Commission</div>
    <div style="font-size: 12pt;">100 F Street, N.E.</div>
    <div style="font-size: 12pt;">Washington, DC 20549-0303</div>
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    <div style="text-indent: 36pt;"><font style="font-size: 12pt; font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-size: 12pt; font-weight: bold;">Hanmi Financial Corporation</font></div>
    <div style="text-indent: 72pt; font-size: 12pt; font-weight: bold;">Form 10-K for the Fiscal Year Ended December 31, 2021</div>
    <div style="text-indent: 72pt; font-size: 12pt; font-weight: bold;">Filed February 28, 2022</div>
    <div style="text-indent: 72pt;"><font style="font-size: 12pt; font-weight: bold;">File No. 000-30421</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 180pt">&#160;</font></div>
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    <div style="font-size: 12pt;">Dear Mr. Empie:</div>
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    <div style="text-indent: 36pt; font-size: 12pt;">On behalf of Hanmi Financial Corporation (the &#8220;Company&#8221;) set forth below is the comment from the Staff&#8217;s letter dated December 22, 2022, as
      well as the Company&#8217;s response to that comment.</div>
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    <div style="font-size: 12pt; font-weight: bold;"><u>Form 10-K For the Fiscal Year Ended December 31, 2021</u></div>
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    <div style="font-size: 12pt; font-weight: bold;"><u>Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations <br>
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    <div style="font-size: 12pt; font-weight: bold;"><u>Critical Accounting Policies, page 29</u></div>
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          <td style="width: 36pt; vertical-align: top; align: right; font-size: 12pt; font-weight: bold;">1.</td>
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            <div style="font-size: 12pt; font-weight: bold;">We note that you do not include disclosure of any critical accounting estimate(s). Provide this disclosure in future filings. Your disclosures should
              explain why each critical accounting estimate is subject to uncertainty and, to the extent the information is material and reasonably available, how much each estimate and/or assumption has changed over a relevant period, and the sensitivity
              of the reported amounts to the material methods, assumptions and estimates underlying its calculation. Ensure that the disclosure of your critical accounting estimate(s) is not a repetition of your significant accounting policies. Refer to
              Item 303(b)(3) of Regulation S-K.</div>
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    <div style="margin-left: 36pt; font-size: 12pt;">The Company has reviewed Item 303(b)(3) of Regulation S-K and the final copy of the adopting release entitled &#8220;Management&#8217;s Discussion and
      Analysis, Selected Financial Data, and Supplementary Financial Information&#8221; from which the rule was established.&#160; The Company has researched sample disclosure from comparable companies and engaged in initial discussions regarding the required
      additional disclosure with internal financial reporting and accounting personnel, outside legal counsel and its independent registered public accountants.&#160; As a result of such research and discussions, the Company can confirm that it will include the
      required disclosure in future periodic reports.</div>
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    <div style="text-align: center; font-size: 12pt;">*&#160;&#160; *&#160;&#160; *&#160;&#160; *&#160;&#160; *</div>
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    <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;">We believe the foregoing is responsive to the staff&#8217;s comments.&#160; Should you have any questions, please do not hesitate to contact the
      undersigned at (213) 427-5636.</div>
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    <div style="text-align: justify; text-indent: 180pt; margin-left: 36pt; font-size: 12pt;">Very truly yours,</div>
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    <div style="text-align: justify; text-indent: 180pt; margin-left: 36pt; font-size: 12pt;">/s/ Romolo Santarosa</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 180pt; font-size: 12pt;">Romolo Santarosa</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 180pt; font-size: 12pt;">Senior Executive Vice President and CFO</div>
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