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SEC Company Response from FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582) — Dec 20, 2005

FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582)
Date: Dec. 20, 2005 · CIK: 0001283582 · Accession: 0000943374-05-001894

AI Filing Summary & Sentiment

File numbers found in text: 000-50820

Referenced dates: December 16, 2005

Date
December 20, 2005
Author
/s/ Larry W. Mosby
Form
CORRESP
Company
FIRST FEDERAL FINANCIAL SERVICES INC (CIK 0001283582)

Letter

VIA EDGAR United States Securities and Exchange Commission 100 "F" Street, NE Washington, DC 20549 Attention: John P. Nolan, Accounting Branch Chief

Re: First Federal Financial Services, Inc. File No. 000-50820

Dear Mr. Nolan:

First Federal Financial Services, Inc. (the "Company") is in receipt of your letter dated December 16, 2005. In your letter, you request that the Company revise its certifications required by Item 601(b)(31) of Regulation S-B in its next periodic filing to fully comply with the requirements of the Item, including removing the title of the certifying individual from the first line of the certification. As requested in your letter, please be advised that the Company will comply with the staff comment in its next periodic filing and in all future filings under the Securities Exchange Act of 1934, as amended (the "1934 Act").

The Company also acknowledges (i) that it is responsible for the adequacy and accuracy of the disclosures in its 1934 Act filings; (ii) that staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the Company's 1934 Act filings; and (iii) the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to contact the undersigned or our securities law counsel, Robert B. Pomerenk at (202) 274-2011, if you have any questions regarding this letter.

Sincerely,
/s/ Larry W. Mosby

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                     First Federal Financial Services, Inc.
                              300 St. Louis Street
                          Edwardsville, Illinois 62025
                                 (618) 656-6200

December 20, 2005

VIA EDGAR

United States Securities and Exchange Commission
100 "F" Street, NE
Washington, DC 20549

Attention:  John P. Nolan, Accounting Branch Chief

                  Re:      First Federal Financial Services, Inc.
                           File No. 000-50820

Dear Mr. Nolan:

     First Federal  Financial  Services,  Inc. (the  "Company") is in receipt of
your letter  dated  December  16,  2005.  In your  letter,  you request that the
Company revise its certifications  required by Item 601(b)(31) of Regulation S-B
in its next periodic  filing to fully comply with the  requirements of the Item,
including removing the title of the certifying individual from the first line of
the  certification.  As  requested  in your  letter,  please be advised that the
Company will comply with the staff  comment in its next  periodic  filing and in
all future  filings under the  Securities  Exchange Act of 1934, as amended (the
"1934 Act").

     The Company also  acknowledges  (i) that it is responsible for the adequacy
and  accuracy  of the  disclosures  in its 1934 Act  filings;  (ii)  that  staff
comments  or  changes  to  disclosures  in  response  to staff  comments  do not
foreclose  the  Commission  from taking any action with respect to the Company's
1934 Act  filings;  and (iii) the  Company  may not assert  staff  comments as a
defense in any  proceeding  initiated by the  Commission or any person under the
federal securities laws of the United States.

     Please do not hesitate to contact the  undersigned  or our  securities  law
counsel,  Robert  B.  Pomerenk  at (202)  274-2011,  if you  have any  questions
regarding this letter.

                                   Sincerely,

                                   /s/ Larry W. Mosby

                                   Larry W. Mosby
                                   President and Chief Executive Officer

cc: Robert B. Pomerenk, Esq.

</TEXT>
</DOCUMENT>