# EDGAR Filing Document

**Accession Number:** 0001109242
**File Stem:** 0000943374-23-000002
**Filing Date:** 2023-1
**Character Count:** 3177
**Document Hash:** 02b4a6c8197dd434fa190e82f2321368
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000943374-23-000002.hdr.sgml**: 20230214

**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

[HANMI FINANCIAL CORPORATION LETTERHEAD]

January 4, 2023

Lory Empie

Staff Accountant

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-0303

**Re:**&nbsp;&nbsp;&nbsp;&nbsp; **Hanmi Financial Corporation**

#### Form 10-K for the Fiscal Year Ended December 31, 2021

#### Filed February 28, 2022
**File No. 000-30421** 

Dear Mr. Empie:

On behalf of Hanmi Financial Corporation (the "Company") set forth below is the comment from the Staff's letter dated December 22, 2022, as well as the Company's response to that comment.

#### Form 10-K For the Fiscal Year Ended December 31, 2021

#### Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations <br>

#### Critical Accounting Policies, page 29

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **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.** 

The Company has reviewed Item 303(b)(3) of Regulation S-K and the final copy of the adopting release entitled "Management's Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information" from which the rule was established. 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. As a result of such research and discussions, the Company can confirm that it will include the required disclosure in future periodic reports.

\* \* \* \* \*

We believe the foregoing is responsive to the staff's comments. Should you have any questions, please do not hesitate to contact the undersigned at (213) 427-5636.

Very truly yours,

/s/ Romolo Santarosa

Romolo Santarosa

Senior Executive Vice President and CFO

<br>