LUSE GORMAN, PC
ATTORNEYS AT LAW
5335 WISCONSIN AVENUE, N.W., SUITE 780
WASHINGTON, D.C. 20015
TELEPHONE (202) 274-2000
FACSIMILE (202) 362-2902
www.LuseLaw.com
WRITER’S DIRECT DIAL NUMBER (202) 274-2004 | WRITER’S E-MAIL slanter@luselaw.com |
August 10, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-3561
| Attn: | Mr. John P. Nolan, Senior Assistant Chief Accountant |
| Re: | New Bancorp, Inc. |
| Registration Statement on Form S-1 (File No. 333-204842) |
Dear Mr. Nolan:
On behalf of New Bancorp, Inc. (the “Company”) and in accordance with Rule 101 of Regulation S-T, we are hereby transmitting Pre-Effective Amendment No. 4 to the Company’s Registration Statement on Form S-1 (the “Amended Form S-1”). Set forth below are the comments from the Staff’s letter dated August 10, 2015, as well as the Company’s responses to those comments. The Amended Form S-1 has been blacklined to reflect changes from Pre-Effective Amendment No. 3.
General
| 1. | Please provide an updated consent from the independent public accountant in the amendment. |
| An updated accountants’ consent is included as Exhibit 23.3 in the Amended Form S-1. |
Notes to Financial Statements
Note 9: Income Taxes, page F-33
| 2. | It appears that the net deferred tax asset balances in the last row of the tabular disclosure on page F-34 may be incorrectly calculated. Please revise, as necessary. |
LUSE GORMAN, PC
Mr. John P. Nolan
Securities and Exchange Commission
August 10, 2015
Page 2
| The tabular disclosure on page F-34 has been revised in response to the comment. |
We request that the staff advise the undersigned at (202) 274-2004 or atslanter@luselaw.com or Kip Weissman of this office at (202) 274-2029 or atkweissman@luselaw.com as soon as possible if it has any further comments.
Respectfully,
/s/Steven Lanter
Steven Lanter
| cc: | Richard C. Sauerman, President and Chief Executive Officer |
| Kip Weissman, Esq. |
