March 26, 2012
VIAEDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Michael R. Clampitt, |
Senior Attorney
Re: | BofI Holding, Inc. |
Form 10-K for the Fiscal Year Ended June 30, 2011 |
Filed September 13, 2011 |
Definitive Proxy Statement on Schedule 14A |
Filed September 22, 2011 |
Form 10-Q for the Quarterly Period Ended December 31, 2011 |
Filed February 9, 2012 |
File No. 000-51201 |
Mr. Clampitt:
We received your letter dated March 12, 2012 indicating that the above referenced filings of BofI Holding, Inc. (the “Company”) were reviewed by the United States Securities and Exchange Commission (the “Commission”).
We plan to provide the requested information on or before the end of business Tuesday, April 3, 2012.
Thank you for your time and consideration in this matter
BOFI HOLDING, INC. | ||
By: | /s/ Andrew J. Micheletti | |
Andrew J. Micheletti | ||
Executive Vice President and Chief Financial Officer |
cc: | Allen Sussman, Esq. |
Reed Smith LLC |