SEC Company Response from Brooklyn Federal Bancorp, Inc. (CIK 0001310313) — Feb 9, 2005
Brooklyn Federal Bancorp, Inc. (CIK 0001310313)
Date: Feb. 9, 2005 · CIK: 0001310313 · Accession: 0001188112-05-000232
AI Filing Summary & Sentiment
File numbers found in text: 333-121580
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[LOGO] Sandler O'Neill
& Partners, L.P.
INVESTMENT BANKING GROUP
----------------------------------------------------------
919 Third Avenue, 6th Fl., New York, NY 10022
Tel: 212.466.7700/800.635.6855
Fax: 212.466.7711
February 9, 2004
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Brooklyn Federal Bancorp, Inc.
Registration Statement on Form S-1 (File No. 333-121580)
Request for Acceleration of Effectiveness
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Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as
amended, we hereby join Brooklyn Federal Bancorp, Inc. (the "Company") in
requesting that the Company's above-referenced Registration Statement on Form
S-1 be declared effective at 2:00 p.m. on Friday, February 11, 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
/s/ Patricia A. Murphy
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Patricia A. Murphy
Authorized Signatory
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BROOKLYN FEDERAL BANCORP, INC.
81 COURT STREET
BROOKLYN, NEW YORK 11201
TELEPHONE: (718) 855-8500
FACSIMILE: (718) 858-5171
February 9, 2005
VIA FACSIMILE AND EDGAR
(202) 942-9530
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: BROOKLYN FEDERAL BANCORP, INC. (REGISTRATION NUMBER 333-121580)
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Ladies and Gentlemen:
On behalf of Brooklyn Federal Bancorp, Inc. (the "Company"), we hereby
request that the Company's Registration Statement on Form S-1 be declared
effective on February 11, 2005, at 2:00 p.m., or as soon thereafter as is
practicable.
The Company hereby acknowledges that:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the
filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
o the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Very truly yours,
/s/ Angelo J. Di Lorenzo
Angelo J. Di Lorenzo
President and Chief Executive Officer
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