SEC Comment Letter for Northfield Bancorp, Inc. (NFBK) (CIK 0001493225) (NFBK) — Feb 21, 2020
Northfield Bancorp, Inc. (NFBK) (CIK 0001493225)
Date: Feb. 21, 2020 · CIK: 0001493225 · Accession: 0000000000-20-001632
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File numbers found in text: 333-236469
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February 21, 2020
Steven M. Klein
Chief Executive Officer
Northfield Bancorp, Inc.
581 Main Street
Woodbridge, NJ 07095
Re:Northfield Bancorp, Inc.
Registration Statement on Form S-4
Filed February 14, 2020
File No. 333-236469
Dear Mr. Klein:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Sonia Bednarowski at 202-551-3666 or Justin Dobbie, Legal Branch
Chief, at 202-551-3469 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance