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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

Date
November 10, 2004
Author
SANDLER O’NEILL & PARTNERS, L.P.
Form
CORRESP
Company
SFSB, Inc. (CIK 0001303026)

Letter

Re: SFSB, Inc.

[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

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.

Show Raw Text
CORRESP
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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