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- S-1 IPO registration
- 1.1 Exhibit 1.1
- 2.1 Exhibit 2.1
- 3.1 Exhibit 3.1
- 3.2 Exhibit 3.2
- 4.1 Exhibit 4.1
- 5.1 Exhibit 5.1
- 8.1 Exhibit 8.1
- 8.2 Exhibit 8.2
- 10.1 Exhibit 10.1
- 10.2 Exhibit 10.2
- 10.4 Exhibit 10.4
- 10.5 Exhibit 10.5
- 10.6 Exhibit 10.6
- 10.7 Exhibit 10.7
- 10.8 Exhibit 10.8
- 10.9 Exhibit 10.9
- 23.2 Exhibit 23.2
- 23.3 Exhibit 23.3
- 23.4 Exhibit 23.4
- 24.1 Exhibit 24.1
- 99.1 Exhibit 99.1
- 99.2 Exhibit 99.2
- 99.3 Exhibit 99.3
- CORRESP Corresp
Muldoon Murphy & Aguggia LLP
ATTORNEYS AT LAW
5101 Wisconsin Avenue, N.W.
Washington, D.C. 20016
TEL: (202) 362-0840
FAX: (202) 966-9409
www.muldoonmurphy.com
March 17, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Re: | Northeast Community Bancorp, Inc. |
Registration Statement on Form S-1
Dear Sir or Madam:
Enclosed herewith for filing please find the Registration Statement on Form S-1 for Northeast Community Bancorp, Inc., the proposed holding company for Northeast Community Bank, a federally chartered savings bank the deposits of which are insured by the Federal Deposit Insurance Corporation. A wire transfer has been executed pursuant to 17 C.F.R. § 202.3a in the amount of $6,368.00, which constitutes the filing fee for the Form S-1 Registration Statement.
If you have any questions regarding this filing, please contact the undersigned at (202) 362-0840.
Very truly yours,
MULDOON MURPHY & AGUGGIA LLP
/s/ Christina M. Gattuso
Christina M. Gattuso
Enclosures
cc: | Kenneth A. Martinek, Northeast Community Bank |
Paul M. Aguggia, Esq.
Michael J. Brown, Esq.