SEC Comment Letter for ONEIDA FINANCIAL CORP (CIK 0001070190) — Jun 30, 2005

ONEIDA FINANCIAL CORP (CIK 0001070190)
Date: June 30, 2005 · CIK: 0001070190 · Accession: 0000000000-05-033397

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AI Filing Summary & Sentiment

File numbers found in text: 000-25101

Date

June 29, 2005

Author

John P. Nolan

Form

UPLOAD

Company

ONEIDA FINANCIAL CORP (CIK 0001070190)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (315) 366-3709 Mr. Michael R. Kallet President, Chief Executive Officer, and Director Oneida Financial Corp. 182 Main Street Oneida, NY 13421-1676

Re: Oneida Financial Corp. Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005 File Number: 000-25101

Dear Mr. Kallet:

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

Sincerely,
John P. Nolan
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

June 29, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (315) 366-3709

Mr. Michael R. Kallet
President, Chief Executive Officer, and Director
Oneida Financial Corp.
182 Main Street
Oneida, NY 13421-1676

Re:	Oneida Financial Corp.
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 31, 2005
	File Number: 000-25101

Dear Mr. Kallet:

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

								Sincerely,

						John P. Nolan
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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