ESQUIRE FINANCIAL HOLDINGS, INC.
100 Jericho Quadrangle,
Suite 100
Jericho, New York 11753
October 11, 2018
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. 333-227725) | |||
| 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 4:00 p.m., Eastern Time, on October 17, 2018, 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) | ||