<SEC-DOCUMENT>0001140361-20-001862.txt : 20200303
<SEC-HEADER>0001140361-20-001862.hdr.sgml : 20200303
<ACCEPTANCE-DATETIME>20200130163831
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-001862
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BAR HARBOR BANKSHARES
		CENTRAL INDEX KEY:			0000743367
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				010393663
		STATE OF INCORPORATION:			ME
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		82 MAIN ST
		STREET 2:		PO BOX 400
		CITY:			BAR HARBOR
		STATE:			ME
		ZIP:			04609-0400
		BUSINESS PHONE:		2072883314

	MAIL ADDRESS:	
		STREET 1:		82 MAIN ST
		STREET 2:		PO BOX 400
		CITY:			BAR HARBOR
		STATE:			ME
		ZIP:			04609-0400
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 6.5.0.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
  <div>
    <div>January 30, 2020</div>
    <div>&#160;</div>
    <div style="font-weight: bold;"><u>Via EDGAR</u></div>
    <div><br>
    </div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Securities and Exchange Commission</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Division of Corporation Finance</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">100 F Street, N.E.</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Washington, D.C. 20549</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Attention:&#160; Jessica Livingston</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="zcc80ca789aa34ed48640847d0d52d27d" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

          <tr style="vertical-align: top;">
            <td style="vertical-align: top; width: 36pt;">
              <div style="text-align: left;">Re:</div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div style="text-align: left;">Bar Harbor Bankshares</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="margin-left: 36pt;">Registration Statement on Form S-4</div>
    <div style="margin-left: 36pt;"><u>File No. 333-236066</u></div>
    <div>&#160;</div>
    <div style="text-align: justify;">Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div style="text-align: justify;"><a name="StartHere"></a>With respect to the above-referenced registration statement (the &#8220;<font style="font-style: italic;">Registration Statement</font>&#8221;) and pursuant to Rule 461 of Regulation C promulgated under the
      Securities Act of 1933, Bar Harbor Bankshares (the &#8220;<font style="font-style: italic;">Company</font>&#8221;) hereby respectfully requests that the Securities and Exchange Commission (the &#8220;<font style="font-style: italic;">Commission</font>&#8221;) accelerate the
      effective date of the Registration Statement so that it is declared effective at 5:00 p.m., Eastern time, on February 3, 2020, or as soon as practicable thereafter.</div>
    <div>&#160;</div>
    <div style="text-align: justify;">In connection with this request for the acceleration of the effective date of the Registration Statement, the Company acknowledges that:</div>
    <div>&#160;</div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z01627fde7dd647a89c3e18d14448a1fe">

            <tr>
              <td style="width: 18pt; vertical-align: top; align: right;">(i)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div>&#160;</div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zd85a8b45edbb42229636dc8e9cadaa5d">

            <tr>
              <td style="width: 18pt; vertical-align: top; align: right;">(ii)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the
                  filing; and</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div>&#160;</div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zb5cd9766853f41c3889093a39994a2bb">

            <tr>
              <td style="width: 18pt; vertical-align: top;">(iii)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div>&#160;</div>
    <div style="text-align: justify;">Please contact Mark L. Johnson of K&amp;L Gates LLP at 617.261.3260 with any questions you may have concerning this request.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="zdd54923616cb441383386b4e36adcbe6">

        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td colspan="2" rowspan="1" style="vertical-align: top;">
            <div>Sincerely,</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td colspan="2" rowspan="1" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td colspan="2" rowspan="1" style="vertical-align: top;">
            <div style="font-variant: small-caps;">Bar Harbor Bankshares</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td colspan="2" rowspan="1" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top; padding-bottom: 2px;"><br>
          </td>
          <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
            <div>By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="margin-left: 36pt;">/s/ Josephine Iannelli</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 3%; vertical-align: top;"><br>
          </td>
          <td style="width: 47%; vertical-align: top;">
            <div>Josephine Iannelli</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 3%; vertical-align: top;"><br>
          </td>
          <td style="width: 47%; vertical-align: top;">
            <div>Executive Vice President and Chief Financial Officer</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="ze2f793b014204a28a36a4e661a42acbc" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

          <tr style="vertical-align: top;">
            <td style="vertical-align: top; width: 36pt;">
              <div style="text-align: left;">cc:</div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div style="text-align: left;">Curtis C. Simard, Bar Harbor Bankshares</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="margin-left: 36pt;">Caitlin Dunston, Bar Harbor Bankshares</div>
    <div style="margin-left: 36pt;">Mark L. Johnson, K&amp;L Gates LLP</div>
    <div style="margin-left: 36pt;">Stephen Palmer, K&amp;L Gates LLP</div>
    <div style="margin-left: 36pt;">Bella Zaslavsky, K&amp;L Gates LLP</div>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; border: medium none;"> </div>
    <div style="margin-left: 36pt;"><a name="bkmCcTable"></a></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
