SEC Company Response from SFSB, Inc. (CIK 0001303026) — Nov 10, 2004
SFSB, Inc. (CIK 0001303026)
Date: Nov. 10, 2004 · CIK: 0001303026 · Accession: 0001193125-04-192943
AI Filing Summary & Sentiment
File numbers found in text: 333-119128
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CORRESP 1 filename1.htm CORRESP [Sandler O’Neill & Partners, L.P. Letterhead] November 10, 2004 Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Re: SFSB, Inc. Registration Statement No. 333-119128 Ladies and Gentlemen: In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join SFSB, Inc. (the “Company”) in requesting that the Company’s above-referenced registration statement on Form SB-2 be declared effective on Friday, November 12, 2004, or as soon thereafter as is practicable. Very truly yours, SANDLER O’NEILL & PARTNERS, L.P. By: Sandler O’Neill & Partners Corp., the sole general partner By: /s/ Patricia A. Murphy Patricia A. Murphy Authorized Signatory