SEC Company Response from REPUBLIC FIRST BANCORP INC (FRBK, FRBKQ) (CIK 0000834285) — Sep 13, 2005

REPUBLIC FIRST BANCORP INC (FRBK, FRBKQ) (CIK 0000834285)
Date: Sept. 13, 2005 · CIK: 0000834285 · Accession: 0000950159-05-001059

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AI Filing Summary & Sentiment

File numbers found in text: 000-17007

Referenced dates: August 29, 2005

Date

December 31, 2004

Author

REPUBLIC

Form

CORRESP

Company

REPUBLIC FIRST BANCORP INC (FRBK, FRBKQ) (CIK 0000834285)

Letter

VIA EDGAR AND FASCIMILE United States Securities and Exchange Commission Division of Corporation Finance Republic First Bancorp, Inc. (the "Company") Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 30, 2005 File No. 000-17007

Dear Mr. Cascio:

We received your letter dated August 29, 2005. In response, we plan to file an amendment to our Form 10-K which will file the separate internal control report of our former independent registered public accounting firm, Grant Thornton LLP, referenced in your comments or which will file a revised audit report of Grant Thornton deleting the reference to the internal control report. We plan to file the amendment to our Form 10-K as soon as practicable after we obtain a consent from Grant Thornton regarding the incorporation by reference into the Company's registration statement on Form S-8 of the internal control report or the revised audit report. We will also specifically respond to your comments under separate cover simultaneously with the filing of the amendment to the Form 10-K.

If you have any questions or comments, please do not hesitate to call me at (215) 735-4422. Thank you very much.

Sincerely,
REPUBLIC
FIRST BANCORP, INC.

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CORRESP
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filename1.htm

      Republic First Correspondence

    [REPUBLIC
      FIRST LETTERHEAD]

      September
        13, 2005

      VIA
        EDGAR AND FASCIMILE

                Mr.
                  Brian Cascio

                Accounting
                  Branch Chief

                United
                  States Securities and Exchange Commission

                Division
                  of Corporation Finance

                450
                  Fifth Street, N.W.

                Mail
                  Stop 6010

                Washington,
                  DC 20549-6010

                Re:

                Republic
                  First Bancorp, Inc. (the "Company")

                Form
                  10-K for the Fiscal Year Ended December 31, 2004

                Filed
                  March 30, 2005

                File
                  No. 000-17007

      Dear
        Mr.
        Cascio:

        We
          received your letter dated August 29, 2005. In response, we plan to file
          an
          amendment to our Form 10-K which will file the separate internal control
          report
          of our former independent registered public accounting firm, Grant Thornton
          LLP,
          referenced in your comments or which will file a revised audit report of
          Grant
          Thornton deleting the reference to the internal control report. We plan
          to file
          the amendment to our Form 10-K as soon as practicable after we obtain a
          consent
          from Grant Thornton regarding the incorporation by reference into the Company's
          registration statement on Form S-8 of the internal control report or the
          revised
          audit report. We will also specifically respond to your comments under
          separate
          cover simultaneously with the filing of the amendment to the Form
          10-K.

      If
        you
        have any questions or comments, please do not hesitate to call me at (215)
        735-4422. Thank you very much.

                Sincerely,

                REPUBLIC
                  FIRST BANCORP, INC.

                Paul
                  Frenkiel, Executive Vice President

                  and Chief Financial Officer

                cc:

                    Harry
                      D. Madonna,

                          Chairman of the Board and

                          Chief Executive Officer

Jason Shargel,
                    Esquire

SecProbe.io