-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NljadyEwh3NSoDY43WT8ojg9t0XWJQx6O0GKyA1L/pIsTiIVDWtq33yEoR63z93I qIXnVTJvOpK6mdKMnATCWg== 0001104659-07-029418.txt : 20070604 0001104659-07-029418.hdr.sgml : 20070604 20070419133610 ACCESSION NUMBER: 0001104659-07-029418 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Manhattan Bancorp CENTRAL INDEX KEY: 0001387632 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 205344927 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2221 E. ROSECRANS AVENUE STREET 2: SUITE 131 CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 310 321-6164 MAIL ADDRESS: STREET 1: 2221 E. ROSECRANS AVENUE STREET 2: SUITE 131 CITY: EL SEGUNDO STATE: CA ZIP: 90245 CORRESP 1 filename1.htm

[MANHATTAN BANCORP LETTERHEAD]

April 19, 2007

VIA EDGAR TRANSMISSION

Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Attn:  Mr. Timothy Geishecker

Re:                               Manhattan Bancorp — Registration Statement on Form SB-2
File No. 333-140448                                                                

Dear Mr. Geishecker:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement may become effective at 12:00 P.M., Pacific Time (3:00 P.M. Eastern Time), on Thursday, April 19, 2007, or as soon thereafter as possible.

We acknowledge the following:

•   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•   the action of the Commisson or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•   the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Untied Sates.

 

Sincerely,

 

 

 

 

 

/s/ Jeffrey M. Watson

 

 

 

 

 

Jeffrey M. Watson

 

 

President and Chief Executive Officer

 


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