-----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, SSSvoazd9LDuzEBhBGekiwTy4gdNYhIPWHxyVY8aIxjqvalU3gjAoJeo1mXaYZXp qC9kBYr2y/uZ0OS+p/t2Kg== 0001188112-10-002590.txt : 20101112 0001188112-10-002590.hdr.sgml : 20101111 20100924112634 ACCESSION NUMBER: 0001188112-10-002590 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kaiser Federal Financial Group, Inc. CENTRAL INDEX KEY: 0001412109 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1359 NORTH GRAND AVENUE CITY: COVINA STATE: CA ZIP: 91724 BUSINESS PHONE: (800) 524-2274 MAIL ADDRESS: STREET 1: 1359 NORTH GRAND AVENUE CITY: COVINA STATE: CA ZIP: 91724 CORRESP 1 filename1.htm t68959a_corresp.htm
KAISER FEDERAL FINANCIAL GROUP, INC.
1359 North Grand Avenue
Covina, California 91724

September 23, 2010

Via Edgar

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re: Kaiser Federal Financial Group, Inc.
  Registration Statement on Form S-1 (Registration Number 333-167179)
  Request for Acceleration of Effectiveness   
                                                                                                                       
Ladies and Gentlemen:

Kaiser Federal Financial Group, Inc., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on September 28, 2010 at 1:00 p.m., or as soon thereafter as is practicable.

The Company hereby acknowledges that:

    ●  
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 Commission 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
  Very truly yours,
   
   
  /s/ Kay M. Hoveland  
  Kay M. Hoveland
  President and Chief Executive Officer
  (Duly Authorized Representative)
 
 
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