-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, G7Hi1ZF6E83h0mN7em00DG1uma2Tsu54WKTuAKsjchNOtnSzOiOsDRvS4h7YSnnS gD0qo+x7pafh/TnULs4R7Q== 0000914317-09-001848.txt : 20091102 0000914317-09-001848.hdr.sgml : 20091102 20090911143851 ACCESSION NUMBER: 0000914317-09-001848 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SALISBURY BANCORP INC CENTRAL INDEX KEY: 0001060219 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 061514263 STATE OF INCORPORATION: CT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5 BISSELL ST CITY: LAKEVILLE STATE: CT ZIP: 06039-1868 BUSINESS PHONE: 8604359801 MAIL ADDRESS: STREET 1: 5 BISSELL ST CITY: LAKEVILLE STATE: CT ZIP: 06039-1868 CORRESP 1 filename1.txt Salisbury Bancorp, Inc. 5 Bissell Street P. O. Box 1868 Lakeville, CT 06039-1868 September 11, 2009 VIA EDGAR Mr. Eric Envall Staff Attorney Division of Corporate Finance U. S. Securities and Exchange Commission Washington, DC 20549 Re: Salisbury Bancorp, Inc. ----------------------- Registration Statement on Form S-3 ---------------------------------- Filed July 24, 2009 ------------------- File No.: 33-160767 -------------------- Dear Mr. Envall: On behalf of Salisbury Bancorp, Inc. ("Salisbury"), set forth below is Salisbury's response to your comment letter dated July 30, 2009. For your convenience, we have reprinted your comment and set forth our response to the comment following the comment. Form S-3 - -------- General - ------- We note that you are registering the resale by selling securityholders of shares of the company's preferred stock. Please provide your analysis supporting the determination that the offering meets the transaction requirements of General Instruction 1.B of Form S-3 with respect to the registration of the preferred stock. If the offering does not meet these transaction requirements, please remove the preferred stock from the registration statement. Response - -------- Salisbury does not meet the transaction requirements of General Instruction 1.B of Form S-3 with respect to the registration of the preferred stock. Therefore, we are concurrently filing Pre-Effective Amendment No. 1 to the Registration Statement on Form S-3 to remove the preferred stock from the Registration Statement. Mr. Eric Envall U. S. Securities and Exchange Commission September 11, 2009 Page 2 We trust the enclosed information is responsive to your comments and we look forward to hearing from you at your earliest opportunity. Please contact our counsel, Thomas A. Klee, at Cranmore, FitzGerald & Meaney, 49 Wethersfield Ave., Hartford, CT 06114, tel. 860.522.9100, ext 242, fax 860.522.3379, if you should have any questions with regard to this matter or to advise that the staff has no further comments and that acceleration of effectiveness may be requested. Sincerely, /s/ Richard J. Cantele, Jr. --------------------------- Richard J. Cantele, Jr. President and Chief Executive Officer cc: Thomas A. Klee, Esq. -----END PRIVACY-ENHANCED MESSAGE-----