SEC Comment Letter for FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073) (FLG) — Feb 16, 2011

FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)
Date: Feb. 16, 2011 · CIK: 0000910073 · Accession: 0000000000-11-010196

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File numbers found in text: 001-31565

Date

February 16, 2011

Author

Sharon M. Blume

Form

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

Letter

February 16, 2011 Mr. Thomas R. Cangemi Senior Executive Vice Presiden t and Chief Financial Officer New York Community Bancorp, Inc. 615 Merrick Avenue Westbury, New York 11590 Re: New York Community Bancorp, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Form 10-Q for Fiscal Quarter Ended March 31, 2010 Form 10-Q for Fiscal Quarter Ended June 30, 2010 File No. 001-31565

Dear Mr. Cangemi:

We have completed our review of your filings and do not have any further comments at this time. Sincerely,

Sharon M. Blume Assistant Chief Accountant

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February 16, 2011
   Mr. Thomas R. Cangemi Senior Executive Vice Presiden t and Chief Financial Officer
New York Community Bancorp, Inc. 615 Merrick Avenue Westbury, New York 11590
Re: New York Community Bancorp, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2009
  Form 10-Q for Fiscal Quarter Ended March 31, 2010    Form 10-Q for Fiscal Quarter Ended June 30, 2010
 File No. 001-31565

Dear Mr. Cangemi:

We have completed our review of your filings and do not have any further comments at this
time.
Sincerely,

Sharon M. Blume
Assistant Chief Accountant

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