SEC Comment Letter for FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073) (FLG) — May 26, 2009

FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)
Date: May 26, 2009 · CIK: 0000910073 · Accession: 0000000000-09-027840

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File numbers found in text: 001-31565

Date

May 26, 2009

Author

Christian Windsor Special Counsel

Form

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Company

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

Letter

DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 May 26, 2009 By U.S. Mail and Facsimile to: (516) 683-8385 Thomas R. Cangemi Senior 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, 2008 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,
Christian Windsor Special Counsel

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DIVISION OF
CORPORATION FINANCE   UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

 May 26, 2009

 By U.S. Mail and Facsimile to: (516) 683-8385

Thomas R. Cangemi Senior 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, 2008  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,

Christian Windsor Special Counsel

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