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
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CORRESP 1 filename1.htm 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