SEC Company Response from First Federal of Northern Michigan Bancorp, Inc. (CIK 0001128227) — Feb 9, 2005

First Federal of Northern Michigan Bancorp, Inc. (CIK 0001128227)
Date: Feb. 9, 2005 · CIK: 0001128227 · Accession: 0000943374-05-000121

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AI Filing Summary & Sentiment

File numbers found in text: 333-121178

Date

February 9, 2005

Author

/s/ Martin A. Thomson

Form

CORRESP

Company

First Federal of Northern Michigan Bancorp, Inc. (CIK 0001128227)

Letter

Re: First Federal of Northern Michigan, Inc. (Registration Number 333-121178) Request for Acceleration of Effectiveness =========================================

First Federal of Northern Michigan Bancorp, Inc. 100 South Second Avenue Alpena, Michigan 49707 Telephone: (989) 356-9041 Facsimile: (989) 354-8839

February 9, 2005

VIA FACSIMILE AND EDGAR ======================= (202) 942-9530

Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of First Federal of Northern Michigan Bancorp, Inc. (the "Company"), we hereby request that the Company's Registration Statement on Form SB-2 be declared effective on February 11, 2005, at 12:00 noon, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

o should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

o the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Martin A. Thomson

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                First Federal of Northern Michigan Bancorp, Inc.
                             100 South Second Avenue
                             Alpena, Michigan 49707
                            Telephone: (989) 356-9041
                            Facsimile: (989) 354-8839

February 9, 2005

VIA FACSIMILE AND EDGAR
=======================
(202) 942-9530

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:   First Federal of Northern Michigan, Inc. (Registration Number
               333-121178)
               Request for Acceleration of Effectiveness
               =========================================

Ladies and Gentlemen:

    On behalf of First Federal of Northern Michigan Bancorp, Inc. (the
"Company"), we hereby request that the Company's Registration Statement on Form
SB-2 be declared effective on February 11, 2005, at 12:00 noon, or as soon
thereafter as is practicable.

    The Company hereby acknowledges that:

    o   should the Commission or the staff, acting pursuant to delegated
        authority, declare the filing effective, it does not foreclose the
        Commission from taking any action with respect to the filing;

    o   the action of the Commission or the staff, acting pursuant to
        delegated authority, in declaring the filing effective, does not
        relieve the Company from its full responsibility for the adequacy
        and accuracy of the disclosure in the filing; and

    o   the Company may not assert this action as a defense in any proceeding
        initiated by the Commission or any person under the federal securities
        laws of the United States.

                                    Very truly yours,

                                    /s/ Martin A. Thomson

                                    Martin A. Thomson
                                    President and Chief Executive Officer
</TEXT>
</DOCUMENT>

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