| | ATTORNEYS AT LAW 777 EAST WISCONSIN AVENUE, SUITE 3800 MILWAUKEE, WISCONSIN 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com WRITER’S DIRECT LINE 414.297.5596 pfetzer@foley.com EMAIL CLIENT/MATTER NUMBER 041754-0133 |
VIA EDGAR SYSTEM
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | PL Capital Group – Preliminary Proxy Materials Related to CFS Bancorp, Inc. |
Ladies and Gentlemen:
We are writing on behalf of the PL Capital Group. With respect to CFS Bancorp, Inc., the PL Capital Group consists of the following (collectively, “PL Capital”): Financial Edge Fund, L.P., a Delaware limited partnership; Financial Edge-Strategic Fund, L.P., a Delaware limited partnership; PL Capital/Focused Fund, L.P., a Delaware limited partnership; PL Capital, LLC, a Delaware limited liability company; PL Capital Advisors, LLC, a Delaware limited liability company; Goodbody/PL Capital, L.P., a Delaware limited partnership; Goodbody/PL Capital, LLC, a Delaware limited liability company; John W. Palmer; Richard J. Lashley; Danielle Lashley, Beth Lashley; Red Rose Trading Estonia OU; and Irving A. Smokler. On behalf of PL Capital, we are transmitting for filing pursuant to Rule 14a-6 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), PL Capital’s preliminary proxy statement and form of proxy (under the cover page required by Rule 14a-6(m) and Schedule 14A of the Exchange Act) for use in conjunction with the 2010 annual meeting of shareholders of CFS Bancorp, Inc. (the “Annual Meeting”).
The only substantive matters to be considered at the Annual Meeting of which PL Capital is aware are: (1) a proposal to elect two directors; and (2) the ratification of the appointment of BKD, LLP as independent auditors.
If you have any questions or comments regarding this filing, please call Peter D. Fetzer at (414) 297-5596.
Very truly yours,
/s/ Peter D. Fetzer
Peter D. Fetzer
Enclosures
BOSTON BRUSSELS CHICAGO DETROIT | JACKSONVILLE LOS ANGELES MADISON MIAMI | MILWAUKEE NEW YORK ORLANDO SACRAMENTO | SAN DIEGO SAN DIEGO/DEL MAR SAN FRANCISCO SHANGHAI | SILICON VALLEY TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C. |
