-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CAfKWmrvqyoKyv70u3ruHsRw9j6d7xGNKMMkjN5dAd9AMTHf+/8IpTmwqVaUgFUj qNTbdxnbZEIcx+unjsunhQ== 0000882377-07-000580.txt : 20071126 0000882377-07-000580.hdr.sgml : 20071126 20070228200638 ACCESSION NUMBER: 0000882377-07-000580 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARVER BANCORP INC CENTRAL INDEX KEY: 0001016178 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 133904174 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 75 W 125TH ST CITY: NEW YORK STATE: NY ZIP: 10027-4512 BUSINESS PHONE: 2128764747 MAIL ADDRESS: STREET 1: 75 W 125TH ST CITY: NEW YORK STATE: NY ZIP: 10027-4512 CORRESP 1 filename1.htm Unassociated Document
[CARVER LETTERHEAD]
 
 
February 28, 2007
 
Mr. Paul Cline
Senior Accountant
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

Re:         Carver Bancorp, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2006
File No. 001-13007                                                         
 

 
Dear Mr. Cline,

This letter is in response to your comment letter dated January 24, 2007 (the “Comment Letter”) concerning your review of the financial statements and related disclosures contained in the Form 10-K for the fiscal year ended March 31, 2006 of Carver Bancorp, Inc. (the “Company”).

In connection with the response to the Comment Letter dated February 28, 2007 filed with the Securities and Exchange Commission (the “SEC”) by our counsel, Thacher Proffitt & Wood LLP, and the Company’s filing with the SEC on February 28, 2007 of Amendment No. 1 to its annual report on Form 10-K for the fiscal year ended March 31, 2006 (collectively, the “Filing”), the Company hereby acknowledges that (1) it is responsible for the adequacy and accuracy of the disclosure in the Filing; (2) 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 (3) it 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.

Should you have any questions, please feel free to contact me at 212-360-8820.

Sincerely,

/s/ Roy Swan

Roy Swan
Executive Vice President and
Chief Financial Officer


cc:  Michael Volley, Staff Accountant,
Securities and Exchange Commission
Deborah C. Wright, Chairman and Chief Executive Officer
Carver Bancorp, Inc.
Kofi Appenteng
Walter Van Dorn
Joshua Samit,
Thacher Proffitt & Wood LLP


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