[Letterhead of Luse Gorman Pomerenk & Schick, PC]
(202) 274-2007 | nquint@luselaw.com |
May 6, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4720
Attn.: Michael Clampitt, Esq.
Re: | Meridian Bancorp, Inc. (Registration No. 333-194454) |
Registration Statement on Form S-1 |
Dear Mr. Clampitt:
On behalf of Meridian Bancorp, Inc. (the “Company”), and as discussed with the Staff of the Securities and Exchange Commission, the Company acknowledges that if it determines to: (i) utilize sweep arrangements or delivery versus payment settlement procedures in a syndicated community offering, or (ii) undertake a firm commitment underwritten offering, that the SEC would view either of such actions as a change to the plan of distribution as disclosed in the prospectus (under the section entitled “The Conversion and Offering—Syndicated or Firm Commitment Underwritten Offering” ) that would require revised disclosure to be submitted in a post-effective amendment to the Company’s amended Registration Statement.
We trust the foregoing is responsive to the Staff’s comment. Please advise the undersigned at (202) 274-2007 or Lawrence Spaccasi of this office at (202) 274-2037 if you have any further comments.
Respectfully,
/s/ Ned Quint
Ned Quint
cc: Richard Gavegnano, Chairman, President and
Chief Executive Officer
Lawrence Spaccasi, Esq.