[LETTERHEAD OF SANDLER O’NEILL + PARTNERS]
June 27, 2014
VIA 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
Request for Acceleration of Effectiveness
File No. 333-194641
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Entegra Financial Corp. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Monday, June 30, 2014, at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
| Very truly yours, | ||
| SANDLER O’NEILL + PARTNERS, L.P. | ||
| By: | Sandler O’Neill & Partners Corp., | |
| the sole general partner | ||
| By: | /s/ Jennifer Docherty | |
| Jennifer Docherty | ||
| Authorized Signatory | ||
| cc: | Mark Webb, U.S. Securities and Exchange Commission | |
| Erin Purnell, U.S. Securities and Exchange Commission |
