VIA FACSIMILE
June 1, 2010
Kathryn McHale, Esq.
Attorney Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Sun Bancorp, Inc.
File No. 000-20957
Dear Ms. McHale:
I am receipt of your comment letter dated May 27, 2010 (the “Comment Letter”), regarding Sun Bancorp, Inc. In accordance with the Comment Letter, we wish to advise you that we intend to respond fully to all the comments in the Comment Letter by June 25, 2010. At that time, we will provide you with a detailed cover letter that keys our responses to your comments and submit any requested additional supplemental information requested by the Staff. We will also acknowledge our responsibility for the adequacy and accuracy of our disclosures in reports and other documents filed with the Commission.
Please contact me at (856) 690-4184 or tgeisel@sunnb.com if you have any questions. I look forward to working with you. Thank you.
Sincerely,
/s/ Thomas X. Geisel
Thomas X. Geisel
President and CEO
Cc: Matt McNair, Esq., Attorney Advisor
John J. Spidi, Esq.