CORRESP 9 filename9.txt [MINTZ LEVIN LOGO] One Financial Center Boston, MA 02111 617-542-6000 617-542-2241 fax SAHIR C. SURMELI | 617 348 3013 | ssurmeli@mintz.com www.mintz.com November 1, 2006 BY HAND Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Washington, D.C. 20549 Attn: Filing Desk RE: HAMPDEN BANCORP, INC. REGISTRATION STATEMENT ON FORM S-1 REGISTRATION NO. 333-137359 Ladies and Gentlemen: On behalf of Hampden Bancorp, Inc. (the "Company"), we are hereby filing with the Securities and Exchange Commission (the "Commission") Amendment No. 2 ("Amendment No. 2") to the above-referenced Registration Statement on Form S-1 (the "Registration Statement"), initially filed with the Commission on September 15, 2006, as amended on October 25, 2006. Amendment No. 2 is being filed to (i) add a "Recent Developments" section (page 36), (ii) add to the Company's disclosure in the section entitled "Management's Discussion and Analysis of Financial Condition and Results of Operations -- Comparison of Financial Condition at June 30, 2006 and June 30, 2005" (page 58), and (iii) file additional exhibits. We are delivering one courtesy copy of Amendment No. 2, marked to show the changes effected to Amendment No. 1 to the Registration Statement, and one courtesy copy of this letter, to each of Mark Webb, Jonathan E. Gottlieb, Rebekah Moore and Kevin L. Vaughn of the Commission. Please do not hesitate to call Mark Chamberlin or me at (617) 542-6000 with any questions regarding Amendment No. 2 or this letter and kindly fax a copy of any written comments to the following parties: R. Mark Chamberlin Thomas R. Burton Sahir C. Surmeli Hampden Bancorp, Inc. Mintz, Levin, Cohn, Ferris, Glovsky 19 Harrison Avenue and Popeo, P.C. P.O. Box 2048 One Financial Center Springfield, MA 01102 Boston, MA 02111 (413) 452-5140 (617) 542-6000 FAX: (413) 746-1018 FAX: (617) 542-2241
MINTZ, LEVIN, COHN, FERRIS, GLOVSKY AND POPEO, P.C. BOSTON | WASHINGTON | RESTON | NEW YORK | STAMFORD | LOS ANGELES | LONDON MINTZ, LEVIN, COHN, FERRIS, GLOVSKY AND POPEO, P.C. November 1, 2006 Page 2 Very truly yours, /s/ Sahir C. Surmeli Sahir C. Surmeli cc: SECURITIES AND EXCHANGE COMMISSION Mark Webb Jonathan E. Gottlieb Rebekah Moore Kevin L. Vaughn HAMPDEN BANCORP, INC. Thomas R. Burton Robert A. Massey Craig Kaylor MINTZ, LEVIN, COHN, FERRIS, GLOVSKY AND POPEO, P.C. R. Mark Chamberlin Garrett M. Winslow NUTTER MCLENNEN AND FISH LLP Michael K. Krebs Michelle L. Basil KEEFE, BRUYETTE AND WOODS, INC. Patricia A. McJoynt Enclosures