0001144204-15-024907.txt : 20150526 0001144204-15-024907.hdr.sgml : 20150525 20150424142314 ACCESSION NUMBER: 0001144204-15-024907 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150424 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMMUNITY FINANCIAL SHARES INC CENTRAL INDEX KEY: 0001123735 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 364387843 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 357 ROOSEVELT ROAD CITY: GLEN ELLYN STATE: IL ZIP: 60137 BUSINESS PHONE: 6305450900 MAIL ADDRESS: STREET 1: 357 ROOSEVELT ROAD CITY: GLEN ELLYN STATE: IL ZIP: 60137 CORRESP 1 filename1.htm

Suite 900 607 14th St., NW

Washington DC 20005-2018

t 202 508 5800 f 202 508 58580

April 24, 2015

direct dial 202 508 5852

direct fax 202 204 5614

eolifer@kilpatricktownsend.com

VIA EDGAR

Mr. David Lin

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Community Financial Shares, Inc.
		Post-Effective Amendment Number 4 to the Registration Statement on Form S-1 Filed on April 3, 2015
		File No. 333-186128

Dear Mr. Lin:

On behalf of Community Financial Shares, Inc. (the “Company”), below please find the Company’s response to the telephonic comment issued by the Securities and Exchange Commission (the “Commission”) on April 21, 2015 in connection with above-referenced filing. To aid in your review, we have repeated the Commission’s comment followed by the Company’s response.

Selling Shareholders, page 27

Please revise footnote 7 to the selling shareholder table to indicate the name of the natural person with voting and investment power over the Company securities beneficially owned by Fullerton Capital Partners LP.

Response to Comment No. 1:

The Company will revise footnote 7 to indicate that Richard B. Fullerton has sole voting and investment power over the Company securities beneficially owned by Fullerton Capital Partners LP. Pursuant to conversations with the Commission’s staff, this change will be reflected in the final prospectus filed with the Commission pursuant to Rule 424(b)(3) under the Securities Act of 1933.

Mr. David Lin

U.S. Securities and Exchange Commission

April 24, 2015

Page 2

If you have any questions or further comments regarding the above-referenced filing, please contact the undersigned at 202.508.5852.

	Very truly yours,

	KILPATRICK TOWNSEND & STOCKTON LLP

	/s/ Edward G. Olifer

	Edward G. Olifer

cc:	Donald H. Wilson, Community Financial Shares, Inc.
	Aaron M. Kaslow, Kilpatrick Townsend & Stockton LLP