0001193125-11-027704.txt : 20110328 0001193125-11-027704.hdr.sgml : 20110328 20110208200626 ACCESSION NUMBER: 0001193125-11-027704 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fraternity Community Bancorp Inc CENTRAL INDEX KEY: 0001503063 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 764 WASHINGTON BOULEVARD CITY: BALTIMORE STATE: MD ZIP: 21230 BUSINESS PHONE: 410-539-1313 MAIL ADDRESS: STREET 1: 764 WASHINGTON BOULEVARD CITY: BALTIMORE STATE: MD ZIP: 21230 CORRESP 1 filename1.htm Correspondence

[LETTERHEAD OF KILPATRICK TOWNSEND & STOCKTON LLP]

 

Suite 900 607 14th St., NW

Washington DC 20005-2018

t 202 508 5800 f 202 508 5858

www.KilpatrickTownsend.com

 

February 8, 2011

   

direct dial 202 639 4734

direct fax 202 585 0070

ehellmold@kilpatricktownsend.com

Mr. John Nolan

Senior Assistant Chief Accountant

Securities and Exchange Commission

Washington, DC 20549

 

  Re: Fraternity Community Bancorp, Inc.

Registration Statement on Form S-1

Amendment Number 5

File Number 333-170215

Dear Mr. Nolan:

On behalf of Fraternity Community Bancorp, Inc. (the “Company”), please find the Company’s response to the staff’s comment letter issued on February 8, 2011 regarding Pre-effective Amendment No. 5 to the Registration Statement on Form S-1 filed on February 7, 2011 (the “Registration Statement”). To aid in your review, we have repeated the staff’s comments followed by the Company’s responses. As discussed with the staff, no amendment is required in connection with these responses.

Financial Statements, page F-2

Comment No. 1:

Please note the updating requirements for the financial statements and related disclosures pursuant to Rules 3-12 of Regulation S-X.

Response to Comment No. 1:

The comment is noted.

Exhibit 23

Comment No. 2:

Provide a current consent of the independent accountant in any amendment.

Mr. John Nolan

February 8, 2011

Page 2

 

Response to Comment No. 2:

A current consent of Stegman & Company was filed with the Registration Statement and appears immediately following the signature page of the Registration Statement.

* * * *

If you have any questions or further comments, please contact the undersigned at (202) 639-4734.

 

Very truly yours,
/s/    Erich M. Hellmold        
Erich M. Hellmold

Enclosures

 

cc: Thomas K. Sterner, Fraternity Community Bancorp, Inc.

Babette Cooper, Securities and Exchange Commission

David Lyon, Securities and Exchange Commission

Gary R. Bronstein, Esq.

Joel E. Rappoport, Esq.