American Bancorp of New Jersey, Inc. Letterhead
March 3, 2009
Michael Clampitt, Esq.
Senior Attorney
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: American Bancorp of New Jersey, Inc. Form 10-K for the Fiscal Year
Ended September 30, 2008
File No. 000-51500
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Dear Mr. Clampitt:
We are in receipt of your letter dated February 13, 2009 providing comments
on the referenced filing for American Bancorp of New Jersey, Inc. (the
"Company"). The Company's responses are set forth below and are keyed to the
staff's comment letter.
Cover Page
1. In future filings, calculate and state the aggregate market value of the
voting and non-voting common equity held by non-affiliates as of the last
business day of your most recently completed second quarter, not as of a
recent date.
The Staff's comment is noted and the Company will comply in future filings.
Michael Clampitt, Esq.
March 3, 2009
Page 2
Item 15, Exhibits, Financial Statement Schedules
2. Please explain why the amended and restated executive salary continuation
agreement or a form of the amended and rested agreements, the employment
agreements amended in June 2008, and the director consultation and
retirement plan, filed with your Form 10-Q and Form 10-Q/A for the quarter
ended June 30, 2008, are not listed as exhibits to Form 10-K.
In addition, please explain why the entry into such agreements and plan has
not been disclosed on Form 8-K.
The Staff's comment is noted and the Company requests that it revise its
exhibit index in future filings. The agreements were not disclosed on Form
8-K because the amendments thereto are not material to the Company.
Exhibit 31
3. We note that your certifications included as Exhibit 31 to the Form 10-K
contain modifications of the exact form of certification as set forth in
Item 601(b)(31) of Regulation S-K. In particular, the identification of the
certifying individuals at the beginning of the certifications also includes
their titles and the language "(or persons performing the equivalent
functions)' has been deleted from paragraph 5. In future filings, please
ensure that the certifications are in the exact form as set forth in Item
601(b)(31) of Regulation S-K, except as otherwise indicated in Commission
statements or staff interpretations.
The Staff's comment is noted and the Company will comply in future filings.
* * *
The Company hereby acknowledges that:
o the Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
o 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
o 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.
We trust the foregoing is responsive to the Staff's comments. We request
that any questions with regard to the foregoing should be directed to the
undersigned at 973-748-3600.
Very truly yours,
/s/ Eric B. Heyer
Eric B. Heyer
cc: Marc Levy, Esq.