ESQUIRE FINANCIAL HOLDINGS, INC.
100 Jericho Quadrangle, Suite 100
Jericho, New York 11753
April 30, 2024
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. 333-278832)
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 May 2, 2024, or as soon thereafter as is practicable.
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Very truly yours,
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/s/ Andrew C. Sagliocca
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Vice Chairman, President and Chief Executive Officer
(Duly Authorized Representative)
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