CORRESP 1 filename1.htm Republic First Correspondence

 

Mr. Brian Cascio
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 6010
Washington, DC 20549-6010

Re:
 
Form 10-K for the Fiscal Year Ended December 31, 2004
 
Filed March 30, 2005
 
File No. 000-17007
 
Dear Mr. Cascio:
 
In connection with our response to the comment in your letter to the Company dated August 29, 2005 with respect to the filing identified in the caption above, we acknowledge the following:

·  
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
·  
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
·  
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
 
Sincerely,
 
   
   
   
 
REPUBLIC FIRST BANCORP, INC.
   
   
 
Paul Frenkiel,
 
Executive Vice President and
 
Chief Financial Officer