MALIZIA SPIDI & FISCH, PC
ATTORNEYS AT LAW
1100 NEW YORK AVENUE, N.W. 1900 SOUTH ATHERTON STREET
SUITE 340 WEST SUITE 101
WASHINGTON, D.C. 20005 STATE COLLEGE, PA 16801
(202) 434-4660 (814) 272-3502
FACSIMILE: (202) 434-4661 FACSIMILE: (814) 272-3514
TIFFANY A. HASSELMAN WRITER'S DIRECT DIAL NUMBER
HASSELMAN@MALIZIALAW.COM (202) 434-8389
VIA EDGAR AND HAND DELIVERY
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August 4, 2005
Mr. Todd K. Schiffman
Assistant Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20002
Re: Form S-1 of American Bancorp of New Jersey, Inc.
File No. 333-125957
Dear Mr. Schiffman:
Transmitted with this letter for filing, on behalf of American Bancorp
of New Jersey, Inc., (the "Company") is pre-effective Amendment No. 2 to the
Registration Statement on Form S-1. This filing is marked to show changes made
since the filing of Amendment No. 1.
We request that the staff advise us as soon as possible of any comments
on this amendment. We anticipate filing a request for acceleration of the
effective date early next week and requesting that the registration statement be
declared effective on August 11th.
Sincerely,
/s/ Tiffany A. Hasselman
Tiffany A. Hasselman
Enclosure
cc: Michael R. Clampitt, Esq., U.S. Securities and Exchange Commission
Mr. Fred G. Kowal, President and Chief Operating Officer
Mr. Eric B. Heyer, Senior Vice President and Chief Financial Officer
Ms. Wendy L. Campbell, Crowe Chizek and Company LLC
Samuel J. Malizia, Esq.
Richard Fisch, Esq.