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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

AI Filing Summary & Sentiment

Date
August 2, 2005
Author
Rufus Decker
Form
UPLOAD
Company
MONARCH COMMUNITY BANCORP INC (CIK 0001169769)

Letter

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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Show Raw Text
<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
??

??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>