PL Capital Group
March 1, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Synergy Financial Group, Inc. PREN 14A filed by Financial Edge Fund, LP, et al. Filed on February 1, 2006 File No. 0-50467
“Tandy” Statement |
Ladies and Gentlemen:
Each member of PL Capital Group, which consists of PL Capital, LLC; Goodbody/PL Capital, LLC; Financial Edge Fund, LP; Financial Edge/Strategic Fund, LP; PL Capital/Focused Fund, LP; PL Capital Offshore, Ltd.; Goodbody/PL Capital, LP; PL Capital Advisors, LLC; Advance Capital Partners; Padco Management Corp.; Peter Cocoziello; Irving Smokler Revocable Trust; Irving Smokler; Carol Smokler; Richard Lashley; John Palmer; Daniel Spiegel; and Daniel Eliades (each a “Filing Person”), in response to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) commenting on the above-referenced preliminary proxy statement and form of proxy (collectively, the “Proxy Statement”) for use in conjunction with an annual meeting of stockholders of Synergy Financial Group, Inc., hereby acknowledge that:
| • | Each Filing Person is responsible for the adequacy and accuracy of the disclosure in the Proxy Statement; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the Proxy Statement; and |
| • | Each Filing Person may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. |
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| FINANCIAL EDGE FUND, L.P. | |
| By: PL CAPITAL, LLC |
| General Partner |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| FINANCIAL EDGE-STRATEGIC FUND, L.P. |
| By: PL CAPITAL, LLC |
| General Partner |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| PL CAPITAL/FOCUSED FUND, L.P. |
| By: PL CAPITAL, LLC |
| General Partner |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| PL CAPITAL OFFSHORE, LTD. | |
| By: PL CAPITAL ADVISORS, LLC |
| Investment Manager |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Director | Director |
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| GOODBODY/PL CAPITAL, L.P. |
| By: GOODBODY/PL CAPITAL, LLC |
| General Partner |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| ARCHIMEDES OVERSEAS LTD. |
| By: GOODBODY/PL CAPITAL, LLC |
| Investment Manager |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| GOODBODY/PL CAPITAL, LLC | |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| PL CAPITAL ADVISORS, LLC | |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| PL CAPITAL, LLC |
| By: /s/ John Palmer | /s/ Richard Lashley |
| John Palmer | Richard Lashley |
| Managing Member | Managing Member |
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| ADVANCE CAPITAL PARTNERS, LLC |
| By: PADCO MANAGEMENT CORP. | |
| Managing Member | |
| By: /s/ Peter Cocoziello | |
| Peter Cocoziello | |
| President | |
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| PADCO MANAGEMENT CORP. |
| By: /s/ Peter Cocoziello | |
| Peter Cocoziello | |
| President | |
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| IRVING SMOKLER REVOCABLE LIVING TRUST DATED OCTOBER 1, 1990 |
| By: /s/ Irving Smokler | |
| Irving Smokler, co-trustee | |
| By: /s/ Carol Smokler | |
| Carol Smokler, co-trustee | |
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| By: | /s/ John Palmer |
| | John Palmer |
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| By: | /s/ Richard Lashley |
| | Richard Lashley |
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| By: | /s/ Irving Smokler |
| | Irving Smokler |
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| By: | /s/ Carol Smokler |
| | Carol Smokler |
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| By: | /s/ Peter Cocoziello |
| | Peter Cocoziello |
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| By: | /s/ Daniel P. Spiegel |
| | Daniel P. Spiegel |
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| By: | /s/ Daniel M. Eliades |
| | Daniel M. Eliades |
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