CFS BANCORP, INC.
707 Ridge Road
Munster, Indiana 46321
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3651
Attention: Dave Irving, Staff Accountant
| | Form 10-K for the fiscal year ended December 31, 2010 |
| | Form 10-Q for the fiscal quarter ended March 31, 2011 |
Dear Mr. Irving:
This letter is to confirm the Staff’s agreement to extend until August 1, 2011 the time in which CFS Bancorp, Inc. will respond to the Staff’s July 1, 2011 comment letter with respect to the above-referenced filings.
Thank you very much for your consideration.
| | /s/ Jerry A. Weberling Jerry A. Weberling Executive Vice President and Chief Financial Officer |
cc: Jennifer Durham King, Esq.
Vedder Price P.C.
