<SEC-DOCUMENT>0001193125-24-265563.txt : 20250103
<SEC-HEADER>0001193125-24-265563.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20241126061042
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-265563
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLAGSTAR FINANCIAL, 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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<TYPE>CORRESP
<SEQUENCE>1
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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"><B>FLAGSTAR FINANCIAL, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">100 Duffy Avenue, Suite 310 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Hicksville, New York 11801 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">November&nbsp;26, 2024 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR
</U></B></P> <P STYLE="margin-top:12pt; 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">Division of
Corporation Finance </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, DC 20549
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re:&#8195;Flagstar Financial, Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>&#8195;&#8195;&#8194;Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>&#8195;&#8195;&#8194;Amendment No.&nbsp;2, Filed on November&nbsp;15, 2024 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>&#8195;&#8195;&#8194;File <FONT STYLE="white-space:nowrap">No.&nbsp;333-280398</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the &#147;Securities Act&#148;), Flagstar Financial, Inc. (the &#147;Registrant&#148;) hereby respectfully requests that the Securities and Exchange Commission (the &#147;Commission&#148;) accelerate the effective date and
time of the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (as amended, the &#147;Registration Statement&#148;), and declare the Registration Statement effective as of 12:00 p.m., Eastern Time, on
November&nbsp;29, 2024, or as soon thereafter as practicable. In this regard, the Registrant is aware of its obligations under the Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The
Registrant requests that it be notified of such effectiveness by a telephone call to Edgar J. Lewandowski at (212) <FONT STYLE="white-space:nowrap">455-7614.</FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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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">Sincerely,</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">FLAGSTAR&nbsp;FINANCIAL, INC.</P></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Bao Nguyen</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">By: &#8201;&#8199;Bao Nguyen</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">Title: Senior Executive Vice President,<BR>&#8199;&#8199;&#8196;General Counsel and Chief of
Staff</P></TD></TR>
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