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September 23, 2010
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Kaiser Federal Financial Group, Inc. (Registration Number 333-167179) |
Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
On behalf of Keefe, Bruyette & Woods, Inc., and in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Kaiser Federal Financial Group, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 1:00 p.m. on September 28, 2010, or as soon thereafter as may be practicable.
Sincerely, | |
/s/ Allan D. Jean | |
Allan D. Jean | |
Vice President |
Keefe, Bruyette & Woods • 10 S. Wacker Dr., Suite 3400 • Chicago, IL 60606
312.423.8200 • Toll Free: 800.929.6113 • Fax: 312.423.8232