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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000000000-09-044518.txt : 20091022
<SEC-HEADER>0000000000-09-044518.hdr.sgml : 20091022
<ACCEPTANCE-DATETIME>20090814102208
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-044518
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090814

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TFS Financial CORP
		CENTRAL INDEX KEY:			0001381668
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				522054948
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7007 BROADWAY AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44105
		BUSINESS PHONE:		(216) 441-6000

	MAIL ADDRESS:	
		STREET 1:		7007 BROADWAY AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44105
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-08-244439
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


        Mail Stop 4720


								August 13, 2009


Mr. Marc A. Stefanski
Chairman, President and Chief Executive Officer
TFS Financial Corporation
7007 Broadway Avenue
Cleveland, Ohio 44105

Re:	TFS Financial Corporation
	File No. 001-33390
	Form 10-K for the fiscal year ended September 30, 2008

Dear Mr. Stefanski:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.
						Sincerely,


						Michael Clampitt
						Senior Attorney


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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