SEC Comment Letter for FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073) (FLG) — Dec 1, 2011
FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)
Date: Dec. 1, 2011 · CIK: 0000910073 · Accession: 0000000000-11-069158
AI Filing Summary & Sentiment
File numbers found in text: 001-31565
Letter
December 1, 2011 Via E-mail Thomas R. Cangemi Senior Executive Vice President 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 the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 Forms 10-Q for the Quarters Ended March 31, 2011, June 30, 2011 and September 30, 2011 Filed May 10, 2011, August 9, 2011 and November 9, 2011 File No. 001-31565
Dear Mr. Cangemi: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Angela Connell Angela Connell Staff Accountant
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December 1, 2011 Via E-mail Thomas R. Cangemi Senior Executive Vice President 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 the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 Forms 10-Q for the Quarters Ended March 31, 2011, June 30, 2011 and September 30, 2011 Filed May 10, 2011, August 9, 2011 and November 9, 2011 File No. 001-31565 Dear Mr. Cangemi: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Angela Connell Angela Connell Staff Accountant