# EDGAR Filing Document

**Accession Number:** 0001531031
**File Stem:** 0001104659-26-055015
**Filing Date:** 2026-5
**Character Count:** 1801
**Document Hash:** 0f693eab209e03473668ec69c0613a63
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-055015.hdr.sgml**: 20260604

**ACCESSION NUMBER**: 0001104659-26-055015

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Esquire Financial Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001531031
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMERCIAL BANKS, NEC [6029]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 100 JERICHO QUADRANGLE
- **STREET 2:** SUITE 100
- **CITY:** JERICHO
- **STATE:** NY
- **ZIP:** 11753
- **BUSINESS PHONE:** (800) 996-0213

**MAIL ADDRESS:**
- **STREET 1:** 100 JERICHO QUADRANGLE
- **STREET 2:** SUITE 100
- **CITY:** JERICHO
- **STATE:** NY
- **ZIP:** 11753

**Esquire Financial Holdings, Inc.**

**100 Jericho Quadrangle**

**Suite 100**

**Jericho, New York 11753**

May 4, 2026

**<u>Via Edgar</u>**

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Esquire Financial Holdings, Inc.** |
|  | **Registration Statement on Form S-4 (Registration No. 333-295076)** |
|  | **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

Esquire Financial Holdings, Inc., a Maryland corporation (the "Company"), hereby requests that the above-referenced Registration Statement on Form S-4 be declared effective at 10:00 a.m., Eastern time, on May 6, 2026, or as soon thereafter as is practicable.

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| |
|:---|
| Very truly yours, |
| /s/ Andrew C. Sagliocca |
| Andrew C. Sagliocca |
| Vice Chairman, Chief Executive Officer and President |
| (Duly Authorized Representative) |

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