0001023860-17-000037.txt : 20170509 0001023860-17-000037.hdr.sgml : 20170509 20170407113712 ACCESSION NUMBER: 0001023860-17-000037 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STEWARDSHIP FINANCIAL CORP CENTRAL INDEX KEY: 0001023860 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 223351447 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 630 GODWIN AVE CITY: MIDLAND PARK STATE: NJ ZIP: 07432 BUSINESS PHONE: 2014447100 MAIL ADDRESS: STREET 1: 630 GODWIN AVE CITY: MIDLAND PARK STATE: NJ ZIP: 07432 CORRESP 1 filename1.htm Document


SANDLER O’NEILL & PARTNERS, L.P.
1251 Avenue of the Americas, 6th Floor
New York, New York 10020

April 7, 2017

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:    Stewardship Financial Corporation
Request for Acceleration of Effectiveness of Registration Statement on Form S-1
(File No. 333-216878)


Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby join Stewardship Financial Corporation in requesting acceleration of the effective date of the above-referenced registration statement to April 10, 2017 at 3:00 p.m., Eastern Standard Time, or as soon thereafter as is practicable.


Sincerely,


SANDLER O’NEILL & PARTNERS, L.P.,
as the Underwriter

By: Sandler O’Neill & Partners Corp.,
the sole general partner


By: /s/ Jennifer A. Docherty
Jennifer A. Docherty
Authorized Signatory