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SEC Company Response from PENNFED FINANCIAL SERVICES INC (CIK 0000920945) — Sep 26, 2005

PENNFED FINANCIAL SERVICES INC (CIK 0000920945)
Date: Sept. 26, 2005 · CIK: 0000920945 · Accession: 0000914317-05-002956

AI Filing Summary & Sentiment

File numbers found in text: 000-24040

Date
September 26, 2005
Author
/s/ Claire M. Chadwick
Form
CORRESP
Company
PENNFED FINANCIAL SERVICES INC (CIK 0000920945)

Letter

September 26, 2005 United States Securities and Exchange Commission 100 F Street, N.W. Washington, D.C. 20549 Attn: Lisa Haynes

Re: PennFed Financial Services, Inc. Item 4.02 Form 8-K Filed September 7, 2005 File No. 000-24040

Dear Ms. Haynes,

As requested in the September 23, 2005 letter from Amit Pande, we will include disclosure in Item 4 of our September 30, 2005 Form 10-Q about the restatement of our September 30, 2004 Statement of Cash Flows. In addition, we will address the effect of the restatement as it pertains our disclosure controls and their effectiveness.

Please do not hesitate to contact me if you need any further information.

Sincerely,
/s/ Claire M. Chadwick

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

September 26, 2005

United States Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
Attn: Lisa Haynes

Re:   PennFed Financial Services, Inc.
      Item 4.02 Form 8-K
      Filed September 7, 2005
      File No. 000-24040

Dear Ms. Haynes,

As requested in the September  23, 2005 letter from Amit Pande,  we will include
disclosure in Item 4 of our  September 30, 2005 Form 10-Q about the  restatement
of our September 30, 2004 Statement of Cash Flows. In addition,  we will address
the effect of the  restatement as it pertains our disclosure  controls and their
effectiveness.

Please do not hesitate to contact me if you need any further information.

Sincerely,

/s/ Claire M. Chadwick

Claire M. Chadwick
Executive Vice President and
Chief Financial Officer

</TEXT>
</DOCUMENT>