0001569994-16-000063.txt : 20160217 0001569994-16-000063.hdr.sgml : 20160217 20160112082226 ACCESSION NUMBER: 0001569994-16-000063 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Waterstone Financial, Inc. CENTRAL INDEX KEY: 0001569994 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: 11200 WEST PLANK COURT CITY: WAUWATOSA STATE: WI ZIP: 53226 BUSINESS PHONE: (414) 761-1000 MAIL ADDRESS: STREET 1: 11200 WEST PLANK COURT CITY: WAUWATOSA STATE: WI ZIP: 53226 CORRESP 1 filename1.htm  
January 12, 2016

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

Re: Waterstone Financial, Inc.
Form DEF 14A for the year ended December 31, 2014
File No. 001-36271

Ladies and Gentlemen:

We are in receipt of your oral comment in connection with the WaterStone Bank variable compensation bonus calculation disclosure.

At your request, we acknowledge that Waterstone Financial, Inc. is responsible for the adequacy of the disclosure in our filings and that we will comply with the comment in future filings to the extent it is material.

Sincerely,

Allan R. Hosack
Chief Financial Officer



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