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SEC Comment Letter for FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582) — Dec 23, 2005

FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582)
Date: Dec. 23, 2005 · CIK: 0001283582 · Accession: 0000000000-05-063727

AI Filing Summary & Sentiment

File numbers found in text: 000-50820

Date
December 23, 2005
Author
John P. Nolan
Form
UPLOAD
Company
FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582)

Letter

December 23, 2005 Mail Stop 4561 By U.S. Mail and facsimile to (618) 656-0371 Mr. Larry W. Mosby President and Chief Executive Officer First Federal Financial Services, Inc. 300 St. Louis Street Edwardsville, IL 62025

Re: First Federal Financial Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 000-50820

Dear Mr. Mosby:

We have completed our targeted 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>

December 23, 2005
Mail Stop 4561

By U.S. Mail and facsimile to (618) 656-0371

Mr. Larry W. Mosby
President and Chief Executive Officer
First Federal Financial Services, Inc.
300 St. Louis Street
Edwardsville, IL 62025

Re:	First Federal Financial Services, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
Form 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005
and
September 30, 2005
	File No.  000-50820

Dear Mr. Mosby:

	We have completed our targeted 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>