SEC Comment Letter for MONARCH COMMUNITY BANCORP INC (CIK 0001169769) — Aug 10, 2005
MONARCH COMMUNITY BANCORP INC (CIK 0001169769)
Date: Aug. 10, 2005 · CIK: 0001169769 · Accession: 0000000000-05-041391
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
August 2, 2005
Mr. William C. Kurtz
Senior Vice President and Treasurer
Monarch Community Bancorp, Inc.
375 North Willowbrook Road
Coldwater, Michigan 49036
RE: Form 10-KSB for the Fiscal Year ended December 31, 2004
Form 10-Q for the Fiscal Quarter ended
March
31, 2005
File No. 0-49814
Dear Mr. Kurtz:
We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>