SEC Comment Letter 0000000000-23-012800 to OptimumBank Holdings, Inc. (OPHC) (CIK 0001288855) (OPHC)
OptimumBank Holdings, Inc. (OPHC) (CIK 0001288855)
Date: Nov. 22, 2023 · CIK: 0001288855 · Accession: 0000000000-23-012800
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File numbers found in text: 000-50755
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United States securities and exchange commission logo
November 22, 2023
Joel Klein
Chief Financial Officer
OptimumBank Holdings, Inc.
2929 East Commercial Blvd. Suite 303
Fort Lauderdale, FL 33308
Re:OptimumBank Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 6, 2023
File No. 000-50755
Dear Joel Klein:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance