Davis Wright Tremaine LLP
1201 Third Avenue, Suite 2200
Seattle, WA 98101
Tel: (206) 622-3150
Fax: (206) 757-7700
May 6, 2011
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | HomeStreet, Inc. |
Registration Statement on Form S-1
Ladies and Gentlemen:
On behalf of HomeStreet, Inc. (the “Registrant”), transmitted herewith for filing with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), is one conformed copy of the Registrant’s Registration Statement on Form S-1, together with the exhibits thereto (except for exhibits that will be filed by amendment). Manually executed signature pages and consents have been executed prior to the time of this electronic filing and will be retained by the Registrant for five (5) years.
The filing fee of $24,381 has been calculated pursuant to Rule 457(o) of the General Rules and Regulations under the Act and has been sent by wire transfer to the Commission’s account at the U.S. Bank of St. Louis, Missouri as required by Rule 13(c) of Regulation S-T. The wire was sent on Tuesday, May 3, 2011.
The Registrant has authorized us to advise you that, as contemplated by Rule 461(a) under the Act, they may make oral requests for the acceleration of the Registration Statement’s effectiveness and that they are aware of their respective obligations under the Act.
Please direct any questions or information regarding this filing to the undersigned at (206) 757-8170 or Donna M. Cochener at (206) 757-8271.
Very truly yours,
/s/ Marcus J. Williams
Marcus J. Williams
cc: | Mark K. Mason |
Godfrey B. Evans
John C. Grosvenor
James J. Viceli
Donna M. Cochener