<SEC-DOCUMENT>0001193125-24-206219.txt : 20250103
<SEC-HEADER>0001193125-24-206219.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20240823163457
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-206219
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240823

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW YORK COMMUNITY BANCORP, INC.
		CENTRAL INDEX KEY:			0000910073
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				061377322
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		102 DUFFY AVENUE
		CITY:			HICKSVILLE
		STATE:			NY
		ZIP:			11801
		BUSINESS PHONE:		5166834100

	MAIL ADDRESS:	
		STREET 1:		102 DUFFY AVENUE
		CITY:			HICKSVILLE
		STATE:			NY
		ZIP:			11801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW YORK COMMUNITY BANCORP, INC.
		DATE OF NAME CHANGE:	20240311

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW YORK COMMUNITY BANCORP INC
		DATE OF NAME CHANGE:	20001128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	QUEENS COUNTY BANCORP INC
		DATE OF NAME CHANGE:	19930802
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">S<SMALL>IMPSON</SMALL> T<SMALL>HACHER</SMALL>&nbsp;&amp; B<SMALL>ARTLETT</SMALL>
<SMALL>LLP</SMALL> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">425 L<SMALL>EXINGTON</SMALL> A<SMALL>VENUE</SMALL> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">N<SMALL>EW</SMALL> Y<SMALL>ORK</SMALL>, N.Y. 10017-3954 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(212) <FONT STYLE="white-space:nowrap">455-2000</FONT> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">F<SMALL>ACSIMILE</SMALL> (212) <FONT STYLE="white-space:nowrap">455-2502</FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">D<SMALL>IRECT</SMALL> D<SMALL>IAL</SMALL> N<SMALL>UMBER</SMALL></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><FONT STYLE="white-space:nowrap">E-M</FONT><SMALL>AIL</SMALL> A<SMALL>DDRESS</SMALL></TD></TR>
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<TD VALIGN="top">(212) <FONT STYLE="white-space:nowrap">455-7614</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><SMALL>ELEWANDOWSKI</SMALL>@<SMALL>STBLAW</SMALL>.<SMALL>COM</SMALL></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">August&nbsp;23, 2024 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; text-indent:-2.00em; font-size:10pt; font-family:Times New Roman">Re:&#8194;&#8202;New York Community Bancorp, Inc.</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed June&nbsp;21, 2024 (the &#147;Registration Statement&#148;)</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-280398</FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Todd Schiffman </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Christian Windsor </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Schiffman and Mr. Windsor: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">On behalf of New York Community Bancorp, Inc. (the &#147;Registrant&#148;), we hereby transmit via EDGAR for filing with the Securities and
Exchange Commission Amendment No.&nbsp;1 (&#147;Amendment No.&nbsp;1&#148;) to the above-referenced Registration Statement. The Registration Statement has been revised in response to the staff&#146;s (the &#147;Staff&#148;) comments and to reflect
certain other changes. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">In addition, we are providing the following responses to your comment letter, dated July&nbsp;18, 2024, regarding
the Registration Statement. The responses and information described below are based upon information provided to us by the Registrant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">To
assist your review, we have retyped the text of the Staff&#146;s comments in italics below. Please note that all references to page numbers in our responses refer to the page numbers of Amendment No.&nbsp;1. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed June&nbsp;21, 2024 </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Plan of Distribution, page 31 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure that your selling securityholders may sell their securities in one or more
underwritten offerings on a firm commitment or best efforts basis. Please confirm your understanding that the retention by a selling stockholder of an underwriter would constitute a material change to your plan of distribution requiring a
post-effective amendment. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </I></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Registrant acknowledges the Staff&#146;s comment and has revised the plan of distribution in Amendment No.&nbsp;1 to include the names of
the underwriters that may be retained by selling stockholders as managing underwriters in connection with any given underwritten offering. See page 33 of Amendment No.&nbsp;1. The Registrant will specify in the prospectus supplement for any given
underwritten offering which of such financial institutions will serve as managing underwriter(s) for such offerings and, in reliance on Rule 430A, would also include in such prospectus supplement the names of
<FONT STYLE="white-space:nowrap">non-managing</FONT> underwriting syndicate members. To the extent the selling stockholders retain a managing underwriter other than those listed in the Registration Statement when it is initially declared effective,
the Registrant confirms that it will file a post-effective amendment in order to include such disclosure in the Registration Statement. </P>
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<TD VALIGN="top" ALIGN="right">August 23, 2024</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>General </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Reference is made to the staff comment letter relating to the company&#146;s Form <FONT
STYLE="white-space:nowrap">10-K</FONT> for fiscal year ended 12/31/2023 and other subsequent filings, which we issued on July&nbsp;17, 2024. As the <FONT STYLE="white-space:nowrap">10-K</FONT> is incorporated into this
<FONT STYLE="white-space:nowrap">S-1,</FONT> those comments should be resolved before requesting acceleration to this registration statement. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">The Registrant acknowledges the Staff&#146;s comment and confirms that it will wait until the Staff&#146;s comments on the Registrant&#146;s
Form <FONT STYLE="white-space:nowrap">10-K</FONT> for fiscal year ended 12/31/2023 have been resolved prior to requesting acceleration of the effectiveness of the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&#8195;&#8195;*&#8195;&#8195;*&#8195;&#8195;*&#8195;&#8195;* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to call Edgar J. Lewandowski at
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">212-455-7614</FONT></FONT> with any questions or further comments you may have regarding this filing or if you wish to discuss the above responses. </P>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Edgar J. Lewandowski</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Edgar J. Lewandowski</P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">New York Community Bancorp, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Craig Gifford </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Bryan L. Marx
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Bao Nguyen </P>
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