SEC Comment Letter for Northfield Bancorp, Inc. (NFBK) (CIK 0001493225) (NFBK) — Aug 5, 2022
Northfield Bancorp, Inc. (NFBK) (CIK 0001493225)
Date: Aug. 5, 2022 · CIK: 0001493225 · Accession: 0000000000-22-008319
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File numbers found in text: 333-266406
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United States securities and exchange commission logo
August 5, 2022
Steven M. Klein
Chairman, President and Chief Executive Officer
Northfield Bancorp, Inc.
581 Main Street
Woodbridge, NJ 07095
Re:Northfield Bancorp, Inc.
Registration Statement on Form S-4
Filed July 29, 2022
File No. 333-266406
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 David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance