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Correspondence 0001193125-24-265563 from FLAGSTAR BANK, NATIONAL ASSOCIATION (FLG)

FLAGSTAR BANK, NATIONAL ASSOCIATION
Date: Nov. 26, 2024 · CIK: 0000910073 · Accession: 0001193125-24-265563

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File numbers found in text: 333-280398

Date
November 26, 2024
Author
/s/ Bao Nguyen
Form
CORRESP
Company
FLAGSTAR BANK, NATIONAL ASSOCIATION

Letter

FLAGSTAR FINANCIAL, INC.

100 Duffy Avenue, Suite 310

Hicksville, New York 11801

November 26, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: Flagstar Financial, Inc.

Registration Statement on Form S-1

Amendment No. 2, Filed on November 15, 2024

File No. 333-280398

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Flagstar Financial, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and time of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”), and declare the Registration Statement effective as of 12:00 p.m., Eastern Time, on November 29, 2024, or as soon thereafter as practicable. In this regard, the Registrant is aware of its obligations under the Securities Act.

The Registrant requests that it be notified of such effectiveness by a telephone call to Edgar J. Lewandowski at (212) 455-7614.

Sincerely,
FLAGSTAR FINANCIAL, INC.

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CORRESP
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CORRESP

 FLAGSTAR FINANCIAL, INC.

100 Duffy Avenue, Suite 310

Hicksville, New York 11801

November 26, 2024

 VIA EDGAR

 Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Re: Flagstar Financial, Inc.

   Registration Statement on Form S-1

   Amendment No. 2, Filed on November 15, 2024

   File No. 333-280398

Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), Flagstar Financial, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and
time of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”), and declare the Registration Statement effective as of 12:00 p.m., Eastern Time, on
November 29, 2024, or as soon thereafter as practicable. In this regard, the Registrant is aware of its obligations under the Securities Act.

 The
Registrant requests that it be notified of such effectiveness by a telephone call to Edgar J. Lewandowski at (212) 455-7614.

 Sincerely,

 FLAGSTAR FINANCIAL, INC.

 /s/ Bao Nguyen

 By:   Bao Nguyen

 Title: Senior Executive Vice President,
   General Counsel and Chief of
Staff