Mail Stop 7010

      June 30, 2005



Mr. William C. Kurtz
Senior Vice President and Treasurer
Monarch Community Bancorp, Inc.
375 North Willowbrook Road
Coldwater, Michigan 49036

	RE: 	Form 10-KSB for the Fiscal Year ended December 31, 2004
                    	Form 10-Q for the Fiscal Quarter ended
March
31, 2005
                    	File No. 0-49814


Dear Mr. Kurtz:

		We have reviewed these filings and have the following
comments.  If you disagree with a comment, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.






Form 10-KSB for the Year Ended December 31, 2004

ITEM 8A.  Controls and Procedures
1. Please amend to disclose without qualification whether your
disclosure controls and procedures are effective or not.  We
remind
you that you disclosed in your Critical Accounting Policies that
loan
loss reserves are a critical accounting policy likely to present
material risk to the financial statements and that commercial
loans
comprise over 21% of your loan portfolio.  Please also note that
disclosure controls and procedures are defined by Rules 13a-15(e)
and
15d-15(e) of the Exchange Act.

Form 10-Q for the Quarter Ended March 31, 2005

ITEM 4.  Controls and Procedures, page 13
2. Please tell us how you concluded that there have been no
material
changes in your internal control over financial reporting that
occurred during the quarter ended March 31, 2005 given the
disclosure
in your Form 10-KSB for 2004 that you implemented steps subsequent
to
year-end to ensure that the commercial loan portfolio is monitored
properly and that any deterioration in credit quality would be
properly disclosed in the financial statements.  Please revise
your
disclosure and disclose the controls that you have implemented to
monitor deteriorating commercial loan credit quality.


*    *    *    *


      		Please respond to these comments within 10 business
days, or tell us when you will provide us with a response.  Please
provide us with a response letter that keys your responses to our
comments and provides any requested information.  Detailed letters
greatly facilitate our review.  Please file your response on EDGAR
as
a correspondence file.  Please understand that we may have
additional
comments after reviewing your responses to our comments.

      	We urge all persons who are responsible for the accuracy
and adequacy of the disclosure in the filings reviewed by the
staff
to be certain that they have provided all information required
under
the Securities Exchange Act of 1934 and that they have provided
all
information investors require for an informed decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

		In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging
that:

* the company is responsible for the adequacy and accuracy of the
disclosure in their filings;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

		In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
of
the Division of Corporation Finance in our review of your filing
or
in response to our comments on your filing.

       	If you have any questions regarding these comments,
please
direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752
or,
in his absence, to the undersigned, at (202) 551-3769.



          						Sincerely,



								Rufus Decker
								Branch Chief
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William C. Kurtz
Monarch Community Bancorp, Inc.
June 30, 2005
Page 1 of 3



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE