Bank of Kentucky Financial (BKYF) Inactive
Filed: 27 Jan 10, 12:00am
| SQUIRE, SANDERS & DEMPSEY L.L.P. | |||
2000 Huntington Center | ||||
| 41 South High Street | ||||
| Columbus, Ohio 43215 | ||||
Office: |
+1.614.365.2700 | |||
| Fax: | +1.614.365.2499 | |||
January 27, 2010
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attention: | Mr. Michael Clampitt | |
Mr. Jonathan E. Gottlieb Division of Corporation Finance |
| Re: | The Bank of Kentucky Financial Corporation (File No. 001-34214) |
Form 10-K for the fiscal year ended December 31, 2008
Definitive Schedule 14A filed March 26, 2009
Form 10-Q for the period ended March 31, 2009
Form 10-Q for the period ended June 30, 2009
Form 10-Q for the period ended September 30, 2009
Dear Messrs. Clampitt and Gottlieb:
On behalf of our client, The Bank of Kentucky Financial Corporation (the “Company”), we hereby confirm that the Company is in receipt of the letter from the staff of the Securities and Exchange Commission (the “Staff”), dated January 4, 2010, regarding the above captioned periodic reports and filings.
As previously discussed with both Mr. Clampitt and Mr. Gottlieb, the Company is in the process of preparing its response to the Staff’s comments. However, as indicated in our discussions, the Company has been unable to respond to the comment letter within the ten business days as requested in the letter, due to, among other things, the time and coordination required by the Company’s management in collecting relevant information, consulting with its legal and accounting advisors, and preparing the relevant disclosures necessary to present to the Staff a thorough response. The Company is diligently working to finalize its responses for submission.
Accordingly, the Company anticipates that it will be in a position to submit a response to the Staff’s comments no later than February 3, 2010, with its current anticipated submission date being February 1, 2010.
SQUIRE, SANDERS & DEMPSEY L.L.P.
Securities and Exchange Commission
January 27, 2010
Page 2
The Company appreciates your understanding on this matter. Pease contact the undersigned at (614) 365-2759 or my colleague Jim Barresi at (513) 361-1260 if you have any questions regarding the above.
| Very truly yours, |
/s/ Aaron A. Seamon |
| Aaron A. Seamon |
| cc: | Robert W. Zapp, Chief Executive Officer and President |
Martin J. Gerrety, Treasurer
(The Bank of Kentucky Financial Corporation)
James J. Barresi, Esq.
(Squire, Sanders & Dempsey L.L.P.)