July 26, 2011
VIA EDGAR
Eric Envall, Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | TFS Financial Corporation |
| File No. 001-33390 |
| Form 10-K for the fiscal year ended September 30, 2010 |
| Form 10-Q for the quarter ended March 31, 2011 |
Dear Attorney Envall:
TFS Financial Corporation the “Company” or “we” has received the July 25, 2011 comment letter from the Securities and Exchange Commission (the “Letter”) with respect to the filings referenced above (the “Filings”).
In connection therewith, we respectfully request an extension of five (5) additional business days beyond the ten (10) business days cited in the Letter, to August 15, 2011, for the submission of the Company’s response to the Letter.
Should you have any additional questions or wish to receive more information with respect to this matter, please contact me at (216) 429-5363 ordave.huffman@thirdfederal.com.
Sincerely,
/s/ David S. Huffman
David S. Huffman, Chief Financial Officer