[LETTERHEAD OF COLUMBIA FINANCIAL, INC.]
February 6, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Columbia Financial, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-221912
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, Columbia Financial, Inc. (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Thursday, February 8, 2018, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.
If you have any questions regarding this request, please telephone Christina M. Gattuso of Kilpatrick Townsend & Stockton LLP at 202.508.5884 or Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.
Very truly yours,
COLUMBIA FINANCIAL, INC.
/s/ Thomas J. Kemly
Thomas J. Kemly
President and Chief Executive Officer
| cc: | Jessica Livingston, U.S. Securities and Exchange Commission |
