KING, HOLMES, PATERNO & BERLINER LLP
ATTORNEYS AT LAW
1900 AVENUE OF THE STARS, TWENTY-FIFTH FLOOR
LOS ANGELES, CALIFORNIA 90067-4506
TELEPHONE (310) 282-8989
Facsimile (310) 282-8903
(310) 282-8911
April 16, 2007
VIA FACSIMILE (202) 772-9208
AND EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Attn: Mr. Timothy Geishecker
Re: Manhattan Bancorp — Registration Statement on Form SB-2
File No. 333-140448
Dear Mr. Geishecker:
On behalf of Manhattan Bancorp (the “Company”), and pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement may become effective at 9:00 A.M., Pacific Time (12:00 P.M. Eastern Time), on Thursday, April 19, 2007, or as soon thereafter as possible.
| Sincerely, | |
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| /s/ Madge S. Beletsky |
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| MADGE S. BELETSKY |
cc: Mr. Jeffrey M. Watson
Keith T. Holmes, Esq.