SEC Info - Arrow Financial Corp. - ‘S-8’ on 12/7/23

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Arrow Financial Corp. – ‘S-8’ on 12/7/23 – ‘EX-15’

On: Thursday, 12/7/23, at 5:16pm ET · Effective: 12/7/23 · Accession #: 717538-23-262 · File #: 333-275937

  As Of               Filer                 Filing    For·On·As Docs:Size

12/07/23  Arrow Financial Corp.             S-8        12/07/23    5:238K

Registration Statement – Securities for an Employee Benefit Plan — Form S-8 — SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-8         Registration Statement - Securities for an          HTML     67K 
                Employee Benefit Plan                                            
 3: EX-5.1      Opinion of Counsel re: Legality                     HTML      9K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML      6K 
 2: EX-FILING FEES  Filing Fees                                     HTML      6K 
 4: EX-15       Letter re: Unaudited Interim Financial Info         HTML      6K

‘EX-15’ — Letter re: Unaudited Interim Financial Info

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

C: C:

Document

Exhibit 15

December 7, 2023

Arrow Financial Corporation

Glens Falls, New York

Re: Registration Statement on Form S-8 related to the Arrow Financial Corporation 2023 Directors’ Stock Plan

With respect to the subject registration statement, we acknowledge our awareness of the use therein of our report dated November 9, 2023 related to our review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP

Albany, New York

Dates Referenced Herein and Documents Incorporated by Reference

This ‘S-8’ Filing	Date	Other Filings

Filed on / Effective on:	12/7/23	S-8
	11/9/23	10-Q, 13F-HR
		List all Filings

5 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/13/23  Arrow Financial Corp.             DEF 14A     9/13/23   11:10M
 6/05/19  Arrow Financial Corp.             8-K:5,9     6/03/19    2:71K
11/24/09  Arrow Financial Corp.             8-K:5,9    11/18/09    2:101K
 3/14/05  Arrow Financial Corp.             10-K       12/31/04   16:3.4M
11/14/03  Arrow Financial Corp.             10-Q        9/30/03   10:2M

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Filing Submission 0000717538-23-000262 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)