MULDOON MURPHY & AGUGGIALLP
ATTORNEYS AT LAW
5101 Wisconsin Avenue, NW
Washington, DC. 20016
TEL: (202) 362-0840
FAX: (202) 966-9409
www.muldoonmurphy.com
December 14, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Sugar Creek Financial Corp. |
Registration Statement on Form SB-2 |
Dear Sir or Madam:
Accompanying this letter for filing please find the Registration Statement on Form SB-2 for Sugar Creek Financial Corp., the proposed holding company for Tempo 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 $605, which constitutes the filing fee for the Form SB-2 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/ Sean P. Kehoe |
Sean P. Kehoe |
cc: | Robert J. Stroh, Jr., Sugar Creek Financial Corp. |
Paul M. Aguggia, Esq., Muldoon Murphy & Aguggia LLP |
Kelli C. Provenzano, Muldoon Murphy & Aguggia LLP |