COVER 5 filename5.txt 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 TIFFANY A. HASSELMAN WRITER'S DIRECT DIAL NUMBER HASSELMAN@MALIZIALAW.COM (202) 434-8389 VIA EDGAR AND HAND DELIVERY --------------------------- August 4, 2005 Mr. Todd K. Schiffman Assistant Director United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20002 Re: Form S-1 of American Bancorp of New Jersey, Inc. File No. 333-125957 Dear Mr. Schiffman: Transmitted with this letter for filing, on behalf of American Bancorp of New Jersey, Inc., (the "Company") is pre-effective Amendment No. 2 to the Registration Statement on Form S-1. This filing is marked to show changes made since the filing of Amendment No. 1. We request that the staff advise us as soon as possible of any comments on this amendment. We anticipate filing a request for acceleration of the effective date early next week and requesting that the registration statement be declared effective on August 11th. Sincerely, /s/ Tiffany A. Hasselman Tiffany A. Hasselman Enclosure cc: Michael R. Clampitt, Esq., U.S. Securities and Exchange Commission Mr. Fred G. Kowal, President and Chief Operating Officer Mr. Eric B. Heyer, Senior Vice President and Chief Financial Officer Ms. Wendy L. Campbell, Crowe Chizek and Company LLC Samuel J. Malizia, Esq. Richard Fisch, Esq.