SEC Comment Letter for United Financial Bancorp Inc (CIK 0001319572) — Sep 15, 2005
United Financial Bancorp Inc (CIK 0001319572)
Date: Sept. 15, 2005 · CIK: 0001319572 · Accession: 0000000000-05-047672
AI Filing Summary & Sentiment
File numbers found in text: 333-123371
Letter
20549-4561 May 10, 2005 Richard B. Collins President United Financial Bancorp, Inc 95 Elm Street West Springfield, Massachusetts 01089
Re: United Financial Bancorp, Inc. Form S-1, amendment number 1, filed April 27, 2005 File Number 333-123371
Dear Mr. Collins:
We have reviewed your amended Form S-1 and have the following comments. Where indicated, we think you should revise your documents in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information we may have additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Recent Developments Comparison of Operating Results for the Three Months Ended March 31, 2005 and 2004 Provision for Loan Losses - page 34
1. Expand the discussion to state the nature of the increase in non- performing assets from December 31, 2004 to March 31, 2005. In addition, state management`s efforts to address this trend.
Report of Independent Registered Public Accounting Firm - page F-2
2. File a signed copy of the report of independent registered public accountants in an amendment to the Form S-1.
* * * * *
Closing Comments
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
Direct any questions on accounting matters to Christina Harley at 202-551-3695, or to Donald Walker, Senior Assistant Chief Accountant, at 202-551-3490. Please direct any other questions to David Lyon at 202-551-3421, or to me at 202-551-3417.
Sincerely,
Barry McCarty
Senior Counsel
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
20549-4561
May 10, 2005
Richard B. Collins
President
United Financial Bancorp, Inc
95 Elm Street
West Springfield, Massachusetts 01089
Re: United Financial Bancorp, Inc.
Form S-1, amendment number 1, filed April 27, 2005
File Number 333-123371
Dear Mr. Collins:
We have reviewed your amended Form S-1 and have the
following
comments. Where indicated, we think you should revise your
documents
in response to these comments. If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary. Please be as detailed as necessary in your
explanation. In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure. After reviewing this information we may have
additional
comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Recent Developments
Comparison of Operating Results for the Three Months Ended March
31,
2005 and 2004
Provision for Loan Losses - page 34
1. Expand the discussion to state the nature of the increase in
non-
performing assets from December 31, 2004 to March 31, 2005. In
addition, state management`s efforts to address this trend.
Report of Independent Registered Public Accounting Firm - page F-2
2. File a signed copy of the report of independent registered
public
accountants in an amendment to the Form S-1.
* * * * *
Closing Comments
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with
marked
copies of the amendment to expedite our review. Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.
Direct any questions on accounting matters to Christina
Harley
at 202-551-3695, or to Donald Walker, Senior Assistant Chief
Accountant, at 202-551-3490. Please direct any other questions to
David Lyon at 202-551-3421, or to me at 202-551-3417.
Sincerely,
Barry McCarty
Senior Counsel
By fax : Robert B. Pomerenk
Fax number 202-362-2902
??
??
??
??
United Financial Bancorp, Inc.
Page 2
</TEXT>
</DOCUMENT>