ENTEGRA FINANCIAL CORP.
220 One Center Court
Franklin, North Carolina 28734
June 27, 2014
Via Email and EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: | Entegra Financial Corp. |
Registration Statement on Form S-1 (Registration No. 333-194641)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Entegra Financial Corp., a North Carolina corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1, as amended, be declared effective at 10:00 a.m. Eastern Time on June 30, 2014, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
• | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, |
/s/ Roger D. Plemens |
Roger D. Plemens |
President and Chief Executive Officer |
(Duly Authorized Representative) |