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<SEC-DOCUMENT>0000943374-07-000244.txt : 20070329
<SEC-HEADER>0000943374-07-000244.hdr.sgml : 20070329
<ACCEPTANCE-DATETIME>20070209122925
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943374-07-000244
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070209

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
SANDLER                                                INVESTMENT BANKING GROUP

O'NEILL

+ PARTNERS


                                February 9, 2007


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

           Re:      TFS Financial Corporation
                    Registration Statement No. 333-139295
                    -------------------------------------

Ladies and Gentlemen:

     In accordance  with Rule 461 of the Rules and Regulations of the Securities
and  Exchange  Commission  promulgated  under  the  Securities  Act of 1933,  as
amended, we hereby join TFS Financial  Corporation (the "Company") in requesting
that the  Company's  above-referenced  registration  statement  on Form S-1 (the
"Registration Statement") be declared effective on Monday, February 12, 2007, at
10:00 a.m. Eastern time, or as soon thereafter as is practicable.

                                          Very truly yours,

                                          SANDLER O'NEILL & PARTNERS, L.P.

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


                                          By:  /s/ Christopher S. Hooper
                                               ---------------------------------
                                               Christopher S. Hooper
                                               Authorized Signatory


Sandler O'Neill + Partners, L.P.                           www.sandleroneill.com
919 Third Avenue, 6th Floor, New York, NY 10022
T: (212) 466-7700   F: (212) 466-7711
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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