 | One Astoria Federal Plaza Lake Success, NY 11042-1085 (516) 327-3000
|
February 8, 2012
BY EDGAR
Mr. Michael R. Clampitt
Senior Counsel
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Astoria Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 4, 2011 File No. 001-11967 |
Dear Mr. Clampitt:
We wish to inform you that on February 6, 2012 we received via email your letter dated December 23, 2011 (the “Letter”) concerning the Securities and Exchange Commission’s review of the disclosures contained in Astoria Financial Corporation’s (the “Company”) Form 10-K for the Fiscal Year Ended December 31, 2010 and Form 10-Q for the Quarterly Period Ended September 30, 2011. Due to the late date we actually received the Letter, we were unable to respond to the Letter within ten business days of December 23, 2011 as you had requested. We are currently reviewing the Staff’s comments and respectfully request an extension until March 5, 2012 to provide our final response. We do anticipate providing to you by February 13, 2012 a draft response for discussion purposes. We will contact you once our response has been filed to confirm receipt.
Additionally, please note that due to the delayed receipt of the Letter, it may not be possible for us to incorporate our responses to the Staff’s comments in the Company’s Form 10-K for the Fiscal Year Ended December 31, 2011 that is currently in process and is nearing completion. However, in all future filings, beginning with the March 31, 2012 Form 10-Q, we will incorporate our responses to the Staff’s comments.
Mr. Michael R. Clampitt
February 8, 2012
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Please contact the undersigned at (516) 327-7820 if you have any questions.
| Sincerely, | ||
| /s/ Frank E. Fusco | ||
| Frank E. Fusco | ||
| Executive Vice President, Treasurer and Chief Financial Officer |