FEDERAL HOME LOAN BANK OF BOSTON
111 Huntington Avenue
24th Floor
Boston, MA 02199 -7614
(617) 292-9600
August 25, 2005
Mr. Christian Windsor, Special Counsel
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on Form 10 (File No. 000-51402) filed with the Securities and Exchange Commission on June 30, 2005
Ladies and Gentlemen:
We hereby respectfully request that (i) the above-referenced Registration Statement be withdrawn as we analyze whether our accounting for certain transactions complies with all of the requirements of Statement of Financial Accounting Standard No. 133, Accounting for Derivative Instruments and Hedging Activities (SFAS 133), and (ii) the Commission approve an order granting the withdrawal as of the date hereof.
If you have any questions or comments in connection with this request, please feel free to contact me or our Controller, Brian Donahue.
Very truly yours,
/s/ Frank Nitkiewicz |
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Frank Nitkiewicz | |
Senior Vice President, Chief Financial Officer and Treasurer | |
