corresp_040313-0084.htm

Spidi & Fisch, PC

ATTORNEYS AT LAW

1227 25th Street, N.W.
Suite 200 West
Washington, D.C. 20037
(202) 434-4660
Facsimile: (202) 434-4661

FOIA CONFIDENTIAL TREATMENT REQUEST

PURSUANT TO 17 CFR 200.83

VIA HAND DELIVERY

April 3, 2013

Christian Windsor, Esq.

Special Counsel

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

	RE:	TF Financial Corporation
		Registration Statement on Form S-4
		Filed February 8, 2013
		File No. 333-186555

Dear Mr. Windsor:

On April 1, 2013, TF Financial Corporation (“TF Financial”) filed Amendment No. 1 to the Company’s Registration Statement on Form S-4 (File No. 333-186555) (“Amendment No. 1”). Amendment No. 1 was filed in response to the Staff’s comments set forth in the Staff’s comment letter dated March 7, 2013. In the letter accompanying Amendment No. 1, we stated that the materials requested in response to comment #13 (reproduced below) would be submitted supplementally pursuant to a confidential treatment request. The enclosed materials represent the unredacted versions of the requested documents. Redacted versions are being filed via EDGAR. We hereby request confidential treatment pursuant to 17 CFR §200.83 for the redacted portions of these documents. Such documents have been labeled with the “Confidential Treatment Requested by TF Financial Corporation” and bates-stamped TFCSF00001-TFCSF0000252. Please direct any comments or questions on this matter to the undersigned or John J. Spidi, Esq. at (202) 434-4660. Our facsimile number is (202) 434-4661.

Opinion of Roebling’s Financial Advisor, page 44

13.	Please provide us with copies of any reports, presentations or other materials provided by FinPro to the Roebling Board.

Pursuant to the Staff’s request, enclosed are the following materials:

Confidential Treatment Requested by TF Financial Corporation TFCSF00001

SPIDI & FISCH, PC

CONFIDENTIAL TREATMENT REQUESTED BY TF FINANCIAL CORPORATION

Christian Windsor, Esq.

April 3, 2013

Page 2

1.	Capital Markets Presentation (April 2, 2012)

2.	Process Overview (April 2012)

3.	Capital Markets Presentation (April 27, 2012)

4.	Capital Markets Presentation (June 27, 2012)

5.	Capital Markets Presentation (August 6, 2012)

6.	Capital Markets Presentation (October 26, 2012)

7.	Fairness Opinion Presentation (December 17, 2012)

***

If you have any additional comments or questions, please direct such inquiries to John J. Spidi, Esq. or the undersigned of this office. Thank you for your prompt attention to this matter.

Sincerely,

/s/ Joan S. Guilfoyle

Joan S. Guilfoyle

cc: Kent C. Lufkin, President and Chief Executive Officer, TF Financial Corporation

John J. Spidi, Esq.

Confidential Treatment Requested by TF Financial Corporation TFCSF00002