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SEC Comment Letter for CORNERSTONE BANCORP — Aug 1, 2005

CORNERSTONE BANCORP/SC (CIK 0001087455)
Date: Aug. 1, 2005 · CIK: 0001087455 · Accession: 0000000000-05-039509

AI Filing Summary & Sentiment

File numbers found in text: 333-79543

Date
August 1, 2005
Author
John P. Nolan
Form
UPLOAD
Company
CORNERSTONE BANCORP/SC (CIK 0001087455)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (864) 442-1641 Ms. Jennifer M. Champagne Chief Financial Officer Cornerstone Bancorp 1670 East Main Street Easley, SC 29640

Re: Cornerstone Bancorp Form 10-KSB filed March 24, 2005 Form 10-QSB filed May 12, 2005 File No. 333-79543

Dear Ms. Champagne:

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

Sincerely,
John P. Nolan
Accounting Branch Chief

Show Raw Text
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<TEXT>

            August 1, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (864) 442-1641

Ms. Jennifer M. Champagne
Chief Financial Officer
Cornerstone Bancorp
1670 East Main Street
Easley, SC   29640

Re:	Cornerstone Bancorp
	Form 10-KSB filed March 24, 2005
	Form 10-QSB filed May 12, 2005
	File No. 333-79543

Dear Ms. Champagne:

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

								Sincerely,

	                        					John P. Nolan
								Accounting Branch Chief

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Ms. Jennifer M. Champagne
Cornerstone Bancorp
Page 4 of 1

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