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
JAMES C. STEWART WRITER'S DIRECT DIAL NUMBER
STEWART@MALIZIALAW.COM (202) 434-4671
By EDGAR and Facsimile
- ----------------------
November 28, 2005
Paula Smith
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4561
100 F Street, N.E.
Washington, DC 20549
Re: Community First Bancorp, Inc.
Item 4.01 Form 8-K
Filed November 14, 2005
File No. 000-50322
Dear Ms. Smith:
On behalf of Community First Bancorp, Inc. (the "Registrant"), we are
forwarding a copy of the amendment being filed today via EDGAR to include the
letter requested from the Registrant's former auditor with respect to the
statements made by the Registrant in the captioned Current Report on Form 8-K.
On behalf of the Registrant, we hereby acknowledge 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.
MALIZIA SPIDI & FISCH, PC
Paula Smith
Staff Accountant
November 28, 2005
Page 2
Please do not hesitate to contact the undersigned if you have any further
comments or require additional information.
Very truly yours,
/s/ James C. Stewart
James C. Stewart
Enclosure
cc: Michael D. Wortham, CFO
Community First Bancorp, Inc.