ESQUIRE FINANCIAL HOLDINGS, INC.
100 Jericho Quadrangle, Suite 100
Jericho, New York 11753
June 7, 2021
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Esquire Financial Holdings, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-256678) | ||
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Esquire Financial Holdings, Inc., a Maryland corporation (the “Company”), hereby requests that the Company's above-referenced Registration Statement on Form S-3 be declared effective at 2:00 p.m., Eastern Time, on June 9, 2021, or as soon thereafter as is practicable.
| Very truly yours, | |
| /s/ Andrew C. Sagliocca | |
| Andrew C. Sagliocca | |
| President and Chief Executive Officer | |
| (Duly Authorized Representative) |