AMERICAN BANCORP OF NEW JERSEY, INC.
365 BROAD STREET
BLOOMFIELD, NJ 07003
Via Facsimile (202) 772-9208 and Edgar
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August 9, 2005
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: AMERICAN BANCORP OF NEW JERSEY, INC.
REGISTRATION STATEMENT ON FORM S-1
FILE NO. 333-125957
Dear Sir or Madam:
Pursuant to Rule 461 of Regulation C of the Rules and Regulations of
the Securities and Exchange Commission promulgated under the Securities Act of
1933, as amended, American Bancorp of New Jersey, Inc. (the "Company") hereby
requests the above-referenced Registration Statement be declared effective on
Friday, August 12, 2005 at 10:00 a.m. or as soon thereafter as practicable.
Furthermore, the Company hereby acknowledges that:
o if the Commission or the staff, acting pursuant to delegated
authority, declares the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
o the Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under federal securities
laws of the United States.
AMERICAN BANCORP OF NEW JERSEY, INC.
By:/s/ Fred G. Kowal
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Fred G. Kowal
President and Chief Operating Officer
cc: Tiffany A. Hasselman, Esq.