SEC Comment Letter for FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073) (FLG) — Jul 12, 2007

FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)
Date: July 12, 2007 · CIK: 0000910073 · Accession: 0000000000-07-033959

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File numbers found in text: 001-31565

Date

July 12, 2007

Author

John P. Nolan

Form

UPLOAD

Company

FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)

Letter

Mail Stop 4561 July 12, 2007 Mr. Thomas R. Cangemi Executive Vice President and Chief Financial Officer New York Community Bancorp, Inc. 615 Merrick Avenue Westbury, NY 11590

Re: New York Community Bancorp, Inc. Form 10-K for the Fiscal Year Ended December 31, 2006 File No. 001-31565

Dear Mr. Cangemi:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan
Accounting Branch Chief

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Mail Stop 4561

July 12, 2007

Mr. Thomas R. Cangemi
Executive Vice President and Chief Financial Officer
New York Community Bancorp, Inc.
615 Merrick Avenue
Westbury, NY 11590

Re: New York Community Bancorp, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2006
  File No. 001-31565

Dear Mr. Cangemi:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,

John P. Nolan
Accounting Branch Chief

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