SEC Comment Letter for FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073) (FLG) — Nov 26, 2024

FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG, FLG-PA, FLG-PU) (CIK 0000910073)
Date: Nov. 26, 2024 · CIK: 0000910073 · Accession: 0000000000-24-013138

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File numbers found in text: 001-31565

Date

November 26, 2024

Author

Office of Finance

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

Letter

November 26, 2024 Craig Gifford Senior Executive Vice President and Chief Financial Officer New York Community Bancorp, Inc. 102 Duffy Avenue Hicksville, New York 11801 Re:New York Community Bancorp, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 File No. 001-31565 Dear Craig Gifford: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance

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November 26, 2024
Craig Gifford
Senior Executive Vice President and Chief Financial Officer
New York Community Bancorp, Inc.
102 Duffy Avenue
Hicksville, New York 11801
Re:New York Community Bancorp, Inc.
Form 10-K for the Fiscal Year ended December 31, 2023
File No. 001-31565
Dear Craig Gifford:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance

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