MULDOON MURPHY & AGUGGIALLP
ATTORNEYS AT LAW
5101 Wisconsin Avenue, N.W.
Washington, D.C. 20016
TEL: (202) 362-0840
FAX: (202) 966-9409
www.muldoonmurphy.com
November 7, 2007
VIA EDGAR
Mr. Todd Schiffman
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | Profile Bancorp, Inc. |
Pre-effective Amendment No. 2 to Registration Statement on Form SB-2
SEC File No. 333-146071
Dear Mr. Schiffman:
On behalf of Profile Bancorp, Inc. (the “Company”), enclosed for filing is Pre-effective Amendment No. 2 to the Registration Statement on Form SB-2 (the “Amended Registration Statement”), including exhibits, marked pursuant to Rule 472 under the Securities Act of 1933, as amended, to indicate changes from Pre-effective Amendment No. 1 to the Company Registration Statement on Form SB-2 filed on October 29, 2007.
If you have any questions regarding this filing, please contact the undersigned at (202) 362-0840.
Very truly yours,
MULDOON MURPHY & AGUGGIA LLP
/s/ Lawrence M.F. Spaccasi
Lawrence M.F. Spaccasi
| cc: | David Lyon, Securities and Exchange Commission |
Babette Cooper, Securities and Exchange Commission
Kevin Vaughn, Securities and Exchange Commission
Donald W. Dwyer, Office of Thrift Supervision, DC
Roger Smith, Office of Thrift Supervision, DC
David Permut, Office of Thrift Supervision, DC
Marcia Brace, Office of Thrift Supervision, DC
David Rochefort, Office of Thrift Supervision, DC
Kenneth A. Wilman, Jr., Profile Bancorp, Inc.
Joseph J. Bradley, Esq.
