SEC Comment Letter for OCEANFIRST FINANCIAL CORP (OCFC) (CIK 0001004702) (OCFC) — Mar 7, 2008

OCEANFIRST FINANCIAL CORP (OCFC) (CIK 0001004702)
Date: March 7, 2008 · CIK: 0001004702 · Accession: 0000000000-08-012190

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 21, 2008

Author

Kevin W. Vaughn

Form

UPLOAD

Company

OCEANFIRST FINANCIAL CORP (OCFC) (CIK 0001004702)

Letter

Mail Stop 4561 February 21, 2008 Mr. John R. Garbarino Chairman of the Board, President, and Chief Executive Officer and Director OceanFirst Financial Corp. 975 Hooper Avenue, Toms River, New Jersey 08753

Re: OceanFirst Financial Corp. Form 10-K for Fiscal Year Ended December 31, 2006 Forms 10-Q for Fiscal Quarters Ended March 31, 2007 and June 30, 2007

Dear Mr. Garbarino:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Kevin W. Vaughn
A c c o u n t i n g B r a n c h C h i e f

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Mail Stop 4561         February 21, 2008   Mr. John R. Garbarino Chairman of the Board, President, and Chief Executive Officer and Director OceanFirst Financial Corp. 975 Hooper Avenue, Toms River, New Jersey  08753

Re: OceanFirst Financial Corp.
 Form 10-K for Fiscal Year Ended December 31, 2006
Forms 10-Q for Fiscal Quarters Ended March 31, 2007 and June 30, 2007

Dear Mr. Garbarino:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

Kevin W. Vaughn
        A c c o u n t i n g  B r a n c h  C h i e f

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