<SEC-DOCUMENT>0000930413-14-001773.txt : 20140707
<SEC-HEADER>0000930413-14-001773.hdr.sgml : 20140707
<ACCEPTANCE-DATETIME>20140414170901
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-14-001773
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CENTER BANCORP INC
		CENTRAL INDEX KEY:			0000712771
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				521273725
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		301 SYLVAN AVENUE
		CITY:			ENGLEWOOD CLIFFS
		STATE:			NJ
		ZIP:			07632
		BUSINESS PHONE:		2018168900

	MAIL ADDRESS:	
		STREET 1:		301 SYLVAN AVENUE
		CITY:			ENGLEWOOD CLIFFS
		STATE:			NJ
		ZIP:			07632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTER BANCORP INC
		DATE OF NAME CHANGE:	19920703
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>LOWENSTEIN SANDLER LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1251 AVENUE OF THE AMERICAS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>NEW YORK, NEW YORK 10020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April 14, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Michael Clampitt, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U. S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F. Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Center Bancorp, Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Registration Statement on Form S-4</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Filed March 6, 2014</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 333-194348</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Form 10-K for the Fiscal Year Ended</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>December 31, 2013</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Filed March 5, 2014</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 000-11486</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>ConnectOne Bancorp, Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Form 10-K for the Fiscal Year Ended</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>December 31, 2013</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Filed March 5, 2014</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 001-35812</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Clampitt:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Center Bancorp, Inc.
(the &ldquo;<B>Company</B>&rdquo; or &ldquo;<B>Center</B>&rdquo;) is in receipt of your letter to Anthony C. Weagley, the Company&rsquo;s
President and Chief Executive Officer, dated April 2, 2014 (the &ldquo;<B>Comment Letter</B>&rdquo;). Concurrent with the Company&rsquo;s
filing of Amendment No. 1 to its registration statement on Form S-4 (the &ldquo;<B>Registration Statement</B>&rdquo;), the Company
has authorized the undersigned to respond to the Comment Letter on its behalf in the manner set forth below. To assist the Staff
in its review, we have set forth below each SEC comment verbatim, followed by the Company&rsquo;s response. All page references
in the responses are to the pages in Amendment No. 1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Cover Page/ConnectOne Letter to Shareholders</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
1: Please revise the cover page to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD STYLE="text-align: justify"><B>indicate the maximum number of shares of Center&rsquo;s common stock estimated to be issuable
upon the completion of the merger; and</B></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD STYLE="text-align: justify"><B>highlight the cross-reference to the risk factors section by means of prominent type or in another
manner as required by Item 501(b)(5) of Regulation S-K.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company Response:
</B>The requested changes have been made to both the ConnectOne cover letter and the Center cover letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Summary</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Agreements with Center&rsquo;s largest
shareholder ..., page 14</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
2: Revise to disclose the earliest date that Mr. Seidman can demand a registration of his shares and the estimated number of shares,
assuming the completion of merger, that will be required to be sold to bring his holdings down to 4.99%. In addition, add a risk
factor describing the risk to the market price if such a large number of shares are sold by Mr. Seidman in the next year</B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company Response:
</B>The requested changes have been made (page 14) in order to indicate that Mr. Seidman may commence selling shares once the Center
shareholders have voted conclusively on the merger. The Company will insert the date of the Center shareholder meeting once the
date for the meeting has been set. A risk factor (entitled &ldquo;The contractual obligation requiring Lawrence B. Seidman, Center&rsquo;s
largest shareholder, to reduce his beneficial ownership to 4.99% of the outstanding shares of the combined company&rsquo;s common
stock may depress the market price of the combined company&rsquo;s common stock when those shares are sold.&rdquo;) has been added
as well (pages 40-41).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Selected Unaudited Pro Forma Condensed
Combined Consolidated Financial Data, page 28</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
3: The staff notes that the line item titled Cash dividends declared per common share under the title Per Common Share: for
the year ended December 31, 2013 of $.30 per share is not consistent with Center&rsquo;s historical amount of common dividends
declared of $.28 per share appearing in Item 5. Market for the Registrant&rsquo;s Common Stock, Related Stockholder Matters and
Issuer Purchases of Equity Securities - Security Market Information on page 29 of the Form 10-K. The cash dividends per share of
$.28 that appear under Selected Consolidated Historical Financial Data of Center on page 21 also differs from the cash dividends
per share of $.30 that appear on page 28 and 37. Please advise or revise to present the correct amount of the cash dividends paid
on all of the relevant pages.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company Response:
</B>The Company has revised the $0.30 references that appeared under &ldquo;Selected Unaudited Pro Forma Condensed Combined Consolidated
Financial Data&rdquo; (page 28) and &ldquo;Comparative Per Share Data&rdquo; (page 37); the corrected amount is $0.28 (the historical
amount) and not $0.30 (the current annualized rate).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Unaudited Pro Forma Condensed Combined
Consolidated Financial Statements. page 29</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
4: Please revise the 3rd bullet point to refer to the audited historical consolidated financial statements and accompanying
notes as of December 31, 2013 and 2012 and for the years ended December 31, 2013, 2012 and 2011 included in </B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>ConnectOne&rsquo;s
Annual Report on Form 10-K for the year ended December 31, 2013 and incorporated by reference in this joint proxy statement and
prospectus.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company Response</B>:
This revision has been made (page 29).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 1 - Basis of Presentation, page
32</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
5: Please tell us how you concluded that this transaction constituted a business acquisition of ConnectOne Bancorp by Center
Bancorp for accounting purposes as opposed to a reverse acquisition of Center Bancorp by ConnectOne. Please be sure to tell us
the terms and the value of shares exchanged in the merger transaction by the respective parties, the relative voting rights of
the respective parties in the combined company and the entity whose owners have the ability to elect, appoint or remove a majority
of the board of directors. Please also provide any additional persuasive evidence supporting your current accounting treatment
such as any additional quantitative or qualitative analysis prepared by management as part of this determination. Please refer
to ASC 805</B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B> Company response</B>:
Application of the acquisition method requires the identification of the acquiring entity because the assets and liabilities of
the acquired entity are remeasured to fair value. In identifying the acquiring entity (<I>i.e.</I>, the entity that obtains control
of the acquiree), the management teams of Center and ConnectOne have evaluated the guidance in Topic 810,&nbsp;<I>Consolidation</I>.
Under Topic 810, control is generally defined as the ownership of more than 50% of the voting securities of the acquired entity
or entities. Because the guidance in Topic 810 does not clearly indicate which of the combining entities is the acquirer in the
Center/ConnectOne Merger, the managements of the two bank holding companies have evaluated paragraphs 805-10-55-12 and 55-13, which
provide the following guidance to determine the acquiring entity. Paragraph 805-10-55-12 states the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&ldquo;In a business combination
effected primarily by exchanging equity interests, the acquirer usually is the entity that issues its equity interests. However,
in some business combinations, commonly called reverse acquisitions, the issuing entity is the acquiree. Subtopic 805-40 provides
guidance on accounting for reverse acquisitions. Other pertinent facts and circumstances also shall be considered in identifying
the acquirer in a business combination effected by exchanging equity interests, including the following:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">a. The
relative voting rights in the combined entity after the business combination. The acquirer usually is the combining entity whose
owners as a group retain or receive the largest portion of the voting rights in the combined entity. In determining which group
of owners retains or receives the largest portion of the voting rights, an entity shall consider the existence of any unusual or
special voting arrangements and options, warrants, or convertible securities.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">b. The existence of a large minority
voting interest in the combined entity if no other owner or organized group of owners has a significant voting interest. The acquirer
usually is the combining entity whose single owner or organized group of owners holds the largest minority voting interest in the
combined entity.&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">c. The composition of the governing
body of the combined entity. The acquirer usually is the combining entity whose owners have the ability to elect or appoint or
to remove a majority of the members of the governing body of the combined entity.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">d. The composition of the senior
management of the combined entity. The acquirer usually is the combining entity whose former management dominates the management
of the combined entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">e. The terms of the exchange of
equity interests. The acquirer usually is the combining entity that pays a premium over the pre-combination fair value of
the equity interests of the other combining entity or entities.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;The management teams of Center and
ConnectOne have evaluated the criteria set forth above and other factors and have noted the following:&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">After consideration of outstanding shares,
options and awards, the ownership after the closing will be held approximately 54.0% by Center&rsquo;s shareholders and approximately
46.0% by ConnectOne&rsquo;s shareholders. This situation will remain in effect until the earlier of six months after the closing
of the Merger or the record date for the 2015 annual meeting of shareholders of the combined company (such earlier date, the &ldquo;2015
Date&rdquo;).&nbsp; At that point, if Lawrence Seidman, the principal shareholder of Center, has not reduced his beneficial ownership
to 4.99% of the outstanding shares of the combined entity (the &ldquo;Maximum Threshold&rdquo;), then, by agreement, shares held
by Mr. Seidman in excess of the Maximum Threshold will be voted on all matters in the same proportion as all other outstanding
shares are voted. As of the 2015 Date, the voting will be split approximately 50.0% to each of the combined entities with respect
to shares held by Mr. Seidman in excess of the Maximum Threshold. It should be noted that there are no additional agreements
in place that bear on the future ownership percentages of the organization. Based on the criteria of paragraph 12.a alone,
Center would be determined to be the acquirer at least until the 2015 Date, while the long term proves to be inconclusive as both
entities will own approximately 50.0%.&nbsp;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Calibri, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Mr. Seidman will hold the largest interest
in the combined entity with approximately 12.5% at inception if he continues to retain his existing ownership through closing.
Through the voting and sell-down agreements, his voting rights will be reduced to 4.99% as of the 2015 Date, at which time he is
expected to retain the largest share ownership of the combined company. Based on the criteria of paragraph 12.b,
Center would be determined to be the acquirer.</FONT></TD></TR>                                                               <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&bull;</TD><TD STYLE="text-align: justify">Because the
governing body (the Board of Directors of the combined company) is split with six members from each respective organization,
the ability to elect or appoint directors rests with the ownership group. Consistent with paragraph 12.a, with
respect to this criteria alone, this factor is neutral.</TD></TR>
</TABLE>

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<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Senior management of the organization will be comprised of members of
the managements of both Center and of ConnectOne. Mr. Sorrentino and Mr. Burns of ConnectOne will hold the titles of
CEO and CFO, while Mr. Weagley will hold the title of COO. Based on the criteria of paragraph 12.d alone, ConnectOne would
be given the weight of the evidence.</FONT></TD></TR>                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&bull;</TD><TD STYLE="text-align: justify">Based on the terms of the merger agreement, ConnectOne shareholders
are receiving a premium over the pre-combination fair value of approximately 22%, based on a closing stock price of $39.83 pre-combination,
versus a closing stock price of $48.49 on the day after the announcement of the signing of the merger agreement. While
Center&rsquo;s shareholders also experienced an increase in stock price after the announcement, the increase was only 9%
in stock price, using the same pre-combination and post-combination measurements at closing. Based on this criteria alone,
Center would be determined to be the acquirer.</TD></TR>
</TABLE>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Furthermore, the managements
of Center and ConnectOne evaluated paragraph 805-10-55-13, which states the following: &ldquo;The acquirer usually is the combining
entity whose relative size (measured in, for example, assets, revenues, or earnings) is significantly larger than that of the other
combining entity or entities.&rdquo; The managements considered this paragraph and expanded the discussion to other significant banking
metrics as noted below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on pre-combination total consolidated
assets as of December 31, 2013, providing approximately 57.4% of the total consolidated assets of the combined entity before consideration
of purchase accounting adjustments.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on deposits as of December 31,
2013, including core deposits, a common measurement of franchise value for banking organizations. Center&rsquo;s core deposits
as of that date are $1.2 billion, or 68% of the combined entity, versus ConnectOne&rsquo;s core deposits of $550 million.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on pre-combination<B> </B>stockholders&rsquo;
equity as of December 31, 2013, with 56.9% of stockholders&rsquo; equity before consideration of purchase accounting adjustments.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">As of December 31, 2013, Center had approximately $159 million of
risk-based capital and approximately $169 million of total regulatory capital, while ConnectOne had approximately $130 million
of risk-based capital and approximately $144 million of total regulatory capital as of December 31, 2013. On a combined basis
calculated as of December 31, 2013, Center will provide 55% of the risk-based capital and 54% of the total regulatory capital.</FONT></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on revenues (calculated as interest
income plus non-interest income) for the year ended December 31, 2013, with 57% of the pre-combined total revenues.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on earnings for the year ended
December 31, 2013, with 66% of the pre-combined total consolidated net income.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on branch locations and has approximately
60% of the total number of branches of the proposed combined entity.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Center is the larger company based on number of employees, with approximately
63% of the total number of employees of the proposed combined entity. <B>&nbsp;</B></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based on the criteria
of paragraph 55-13, the management teams of Center and ConnectOne have concluded that Center is both the legal and accounting acquirer.
As noted in paragraph 55-12, while there is a predisposition that the legal acquirer is the accounting acquirer, there are implications
that could weigh in favor of the entity that is not the legal acquirer to be considered the accounting acquirer. The
management teams have considered the implication of ASC 805-10-55-12 and 55-13 in reaching the determination that Center is the
accounting acquirer by analyzing the overall weight of the above-mentioned evidence. The determination of the
accounting acquirer is based on the criteria presented in ASC 805 as noted above.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
6: We note your disclosure that the closing price of Center Bancorp, Inc.&rsquo;s common stock as of January 17, 2014 was used
for purposes of presenting the Unaudited Pro Forma Condensed Combined Consolidated Balance Sheet as of December 31, 2013. Under
ASC 805, the most recent stock price at the time of filing should be used for determining the value of stock to be issued in a
transaction that has not yet consummated. Please revise the related notes and the book value per common share under the title Center
and ConnectOne - Pro Forma Combined in the Comparative Per Share Data appearing on page 37, accordingly. In addition, please expand
Note 1 to state the date at which the stock price was determined and present a sensitivity analysis for the range of possible outcomes
based on percentage increases and decreases in the recent stock price.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The book value per common share under the caption &ldquo;Center and ConnectOne &ndash; Pro Forma Combined&rdquo; in the Comparative
Per Share Data and the related notes have been revised (page 37) to reflect the closing price of Center&rsquo;s common stock on
April 2, 2014 -- $19.19. Please note that April 2, 2014 was selected so that the parties would not recalculate the numbers each
day until the filing of Amendment No. 1 was made. The pro forma balance sheet (page 30) and Note 1 (page 32) have been revised
as well to reflect the new closing price. Center has revised Note 1 to reflect the sensitivity analysis suggested by the Staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 2 - Estimated Merger and Integration
Costs, page 32</U></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
7: You estimate that the majority of your merger-related costs of $13 million will be incurred in 2014 and 2015. Please disclose
that nature and amount of these costs. Please also disclose how these merger costs are expected to impact the earnings and liquidity
of the newly combined companies going forward and clearly identify this disclosure as forward-looking information</B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has revised Note 2 to the pro forma financial statements to include the disclosures requested by the Staff (pages 32
and 33).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 4 - Pro Forma Merger Adjustments</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Consolidated Balance Sheet, page 33</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
8: Please expand the relevant notes to ensure that they disclose how you determined the amount of the premiums and discounts
and the relevant assumptions.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The applicable subsections of Note 4 to the pro forma financial statements (beginning on page 33) have been expanded to disclose
how the premiums and discounts were determined, along with general assumptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Statements of Net Income, page 34</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
9: Please disclose how you determined amortization based on the weighted average life of five years for your loans, deposits
and borrowings. With a view toward expanded disclosure, please describe the straight-line by maturity pool of deposit method appearing
in adjustment K and the straight line by maturity pool method appearing in adjustment L.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response:
</B>The amortization of the premium for the time deposits and borrowings is over two years and three years, respectively, due to
the term to maturity of the products. The amortization method to be used is the level yield method. The previous description of
straight line by maturity pool method has been replaced with the level yield method description. The amortization of the loan yield
premium was previously straight line over five years. Management has changed the method to the level yield method, also over five
years. The applicable subsections of Note 4 to the pro forma financial statements have been changed accordingly (pages 33 and 34).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Risk Factors</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Risks pertaining to the proposed merger,
page 38</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
10: We note your disclosure on page 87 under the section headed &ldquo;Legal Proceedings&rdquo; regarding the merger litigations.
Please add a risk factor disclosing the same and provide a brief summary of the claims made by the plaintiffs.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> <B>Company response</B>: The Company
has added a risk factor (entitled &ldquo;Legal proceedings commenced after the announcement of the merger may delay consummation
of the merger, result </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in increased expenditures and consume
the time and attention of our executive officers&rdquo;) along the lines suggested by the Staff (page 41).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
11: Please add a risk factor indicating that neither of the fairness opinions received in connection with the merger has been
updated since its date of issuance.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>: The Company
has added a risk factor (entitled &ldquo;The fairness opinions issued to the boards of directors of ConnectOne and Center present
conclusions as of the dates that they were rendered and have not been updated since their respective times of issuance.) along
the lines suggested by the Staff (page 42).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>The Meetings</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Voting Your Shares, page 45</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
12: Revise to quantify the estimated cost of the merger compensation proposal. You can disclose it in the bullet on page 46
or another appropriate place in the Proxy/Prospectus.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has inserted the estimates on (page 47) as requested by the Staff. This information is derived from the information
stated elsewhere in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>The Merger, page 50</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
13:  Please revise to discuss in greater detail why the management of Center decided to pursue a business combination with
ConnectOne rather than other third parties.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has inserted a disclosure relating to the rationale of the managements of both Center and ConnectOne (page 53).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
14: Please revise, beginning with the last paragraph on page 52, to disclose in greater detail the &ldquo;basic terms&rdquo;
of the merger transaction that were &ldquo;considered and refined&rdquo; by the parties during October and November 2013.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response:
</B>The Company has identified the basic terms that were considered and refined during the period identified by the Staff (page
54).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
15: You disclose that from January 9, 2014 through January 20, 2014, the parties&rsquo; counsels negotiated the terms of the
definitive merger agreement. Please disclose in greater detail the terms that were negotiated and agreed upon</B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
Additional detail has been added about the items negotiated by counsel during the period identified by the Staff (page 55).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
16: Please discuss in greater detail the negotiation, if any, of the deal protection provisions, including the termination
fee.</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has provided additional detail regarding the negotiation of the deal protection provisions. As noted in the disclosure,
the principal focus was on establishing essentially parallel obligations (page 55).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
17:  Revise your disclosure to clarify whether ConnectOne received any indications of interest from other potential acquirors
regarding a possible acquisition of ConnectOne.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The text has been revised to confirm Center&rsquo;s understanding, as confirmed by ConnectOne, that no such indications of interest
were received by ConnectOne (page 55).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
18: Please provide us with copies of the board books that were provided to the respective boards of directors.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The board book prepared by KBW and delivered to Center&rsquo;s board and the board books prepared by FinPro and Raymond James
and delivered to ConnectOne&rsquo;s board will be furnished to the Staff by separate letters (requesting confidential treatment
of such materials under the Freedom of Information Act) from counsel representing these firms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
19: We note your disclosure that senior management of each party provided certain projections and financial forecasts to each
of Raymond James &amp; Associates, Inc. and Keefe, Bruyette &amp; Woods, Inc. Please provide the staff with those materials and
disclose any material projections, including revenue, net income, and earnings per share for two years.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The material projections and financial forecasts provided to Raymond James &amp; Associates, Inc. and Keefe, Bruyette &amp; Woods,
Inc. are disclosed on page 86 of Amendment No. 1 to the Registration Statement essentially in the format in which they were provided.
The applicable disclosure on page 86 has been revised to reiterate that the projections were also provided to the financial advisors.
Center and ConnectOne are not aware of any other material projections or forecasts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">While budgets for
Center (for 2014 and 2015) and for ConnectOne (for 2014) were provided to the financial advisors, those budgets do not constitute
projections or forecasts, but rather constitute documents used by senior management to manage the holding companies&rsquo; businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>ConnectOne&rsquo;s Reasons for the
Merger. page 54</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
20: Please revise to add a bullet discussing the consideration, if any, that the ConnectOne board gave to the shareholder litigation
challenging the proposed merger with Center, as disclosed on page 87.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
As we have explained in a conversation with the Staff, no such litigation had been announced at the time that the ConnectOne Board
voted on the merger. The Company has inserted a disclosure (page 57) that indicates that the ConnectOne Board</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0">considered the possibility
of litigation prior to voting upon the merger and, after the litigation was filed, has considered the substance of that litigation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Opinion of KBW to Center&rsquo;s Board
of Directors, page 62</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
21: You disclose in the third full paragraph on page 74 that during the past two years, KBW and an affiliated broker-dealer
of KBW provided investment banking and financial advisory services to ConnectOne and received compensation for such services.
Please revise to quantify such compensation</B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
As initially drafted, the compensation was described in the fourth full paragraph on page (75), separate from the statement referenced
by the Staff. The Company has revised the paragraph structure (page 75) so that it is clear that the compensation received by
KBW during the past two years was the compensation received in connection with the ConnectOne IPO.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Termination Fees, page 83</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
22: Revise the &ldquo;fiduciary out&rdquo; and &ldquo;equitable out&rdquo; bullets to add the definitions. In this regard,
it is not clear from the &ldquo;Termination&rdquo; section directly above, those definitions.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has revised the placement of these definitions, and clarified these definitions, on (pages 83 and 84).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Legal Proceedings, page 87</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
23: We note your disclosure regarding the merger litigations. Please revise to describe in greater detail the factual basis
underlying the complainants&rsquo; allegations that ConnectOne board members had &ldquo;violated their duties to ConnectOne&rsquo;
s shareholders in connection with the proposed merger.&rdquo; Refer to Item 103 of Regulation S-K.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company has added a disclosure on (page 89) to respond to the Staff&rsquo;s comment and to comply with Item 103 of Regulation
S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
24: Please also revise to quantify, to the extent you are able, the potential losses related to the merger litigations.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The Company is unable to provide this quantification, as it depends in large part upon variables that the Company cannot control.
The Company and ConnectOne continue to believe that the substantive allegations are without merit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Material United States Federal Income
Tax Consequences, page 92</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
25: Please remove the word &ldquo;anticipated&rdquo; from the first sentence of this section.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The word &ldquo;anticipated&rdquo; has been deleted on (page 94).</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
26: We note that you have filed a short-form tax opinion. Accordingly, please revise:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><B>&bull;</B></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><B>the
                                                                                                                                                              last
                                                                                                                                                              paragraph
                                                                                                                                                              on
                                                                                                                                                              page
                                                                                                                                                              93
                                                                                                                                                              to
                                                                                                                                                              remove
                                                                                                                                                              the
                                                                                                                                                              qualification:
                                                                                                                                                              &ldquo;subject
                                                                                                                                                              to
                                                                                                                                                              the
                                                                                                                                                              assumptions
                                                                                                                                                              and
                                                                                                                                                              qualifications
                                                                                                                                                              to
                                                                                                                                                              be
                                                                                                                                                              contained
                                                                                                                                                              in
                                                                                                                                                              the
                                                                                                                                                              opinion
                                                                                                                                                              of
                                                                                                                                                              Lowenstein
                                                                                                                                                              Sandler
                                                                                                                                                              LLP
                                                                                                                                                              to
                                                                                                                                                              be
                                                                                                                                                              delivered
                                                                                                                                                              at
                                                                                                                                                              closing.&rdquo;
                                                                                                                                                              Because
                                                                                                                                                              this
                                                                                                                                                              discussion
                                                                                                                                                              constitutes
                                                                                                                                                              the
                                                                                                                                                              opinion
                                                                                                                                                              of
                                                                                                                                                              counsel,
                                                                                                                                                              any
                                                                                                                                                              assumptions
                                                                                                                                                              and
                                                                                                                                                              qualifications
                                                                                                                                                              should
                                                                                                                                                              be
                                                                                                                                                              contained
                                                                                                                                                              in
                                                                                                                                                              this
                                                                                                                                                              section;
                                                                                                                                                              and</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><B>&bull;</B></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><B>the
                                                                                                                                                              second
                                                                                                                                                              full
                                                                                                                                                              paragraph
                                                                                                                                                              on
                                                                                                                                                              page
                                                                                                                                                              95
                                                                                                                                                              to
                                                                                                                                                              delete
                                                                                                                                                              the
                                                                                                                                                              statements
                                                                                                                                                              that
                                                                                                                                                              the
                                                                                                                                                              tax
                                                                                                                                                              discussion
                                                                                                                                                              is
                                                                                                                                                              &ldquo;intended
                                                                                                                                                              only
                                                                                                                                                              as
                                                                                                                                                              a
                                                                                                                                                              summary
                                                                                                                                                              of
                                                                                                                                                              material
                                                                                                                                                              United
                                                                                                                                                              States
                                                                                                                                                              federal
                                                                                                                                                              income
                                                                                                                                                              tax
                                                                                                                                                              consequences
                                                                                                                                                              of
                                                                                                                                                              the
                                                                                                                                                              merger&rdquo;
                                                                                                                                                              and
                                                                                                                                                              &ldquo;is
                                                                                                                                                              not
                                                                                                                                                              a
                                                                                                                                                              complete
                                                                                                                                                              analysis.&rdquo;
                                                                                                                                                              The
                                                                                                                                                              discussion
                                                                                                                                                              is
                                                                                                                                                              the
                                                                                                                                                              opinion
                                                                                                                                                              of
                                                                                                                                                              counsel
                                                                                                                                                              and
                                                                                                                                                              should
                                                                                                                                                              be
                                                                                                                                                              a
                                                                                                                                                              complete
                                                                                                                                                              discussion
                                                                                                                                                              of
                                                                                                                                                              the
                                                                                                                                                              federal
                                                                                                                                                              income
                                                                                                                                                              tax
                                                                                                                                                              consequences
                                                                                                                                                              of
                                                                                                                                                              the
                                                                                                                                                              transaction
                                                                                                                                                              as
                                                                                                                                                              required
                                                                                                                                                              by
                                                                                                                                                              Item
                                                                                                                                                              4
                                                                                                                                                              of
                                                                                                                                                              Form
                                                                                                                                                              S-4.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response:
</B>The Company has deleted the qualification in the last paragraph on (page 95) referred to by the Staff. The Company has also
deleted the statements referenced by the Staff with respect to the second full paragraph on (page 96).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Executive Compensation</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Achievement Incentive Plan, page 116</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
27: You disclose that the Achievement Incentive Plan rewards your executive officers for the achievement of
&lsquo;individual&rdquo; and &ldquo;bank&rdquo; goals. Please revise to describe the specific individual goals utilized in
determining compensation. Also revise to quantify the &ldquo;bank&rdquo; goals, if measurable, even if no compensation is
granted. To the extent you believe that disclosure of this information is not required because it would result in competitive
harm such that the information could be excluded under Instruction 4 to Item 402(b) of Regulation S-K, please provide a
detailed supplemental analysis supporting your conclusion. In particular, your competitive harm analysis should clearly
explain the nexus between disclosure of the performance objectives and the competitive harm that is likely to result from
disclosure. Refer to Item 402(b)(2)(v) of Regulation S-K and Regulation S-K Compliance &amp; Disclosure Interpretation
118.04.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
In response to the Staff&rsquo;s comment, the section describing the Achievement Incentive Plan, or AIP, has been expanded (on
pages 118 and 119) to describe the specific details of the individual goals that were utilized in determining compensation for
the Named Officers, and the extent to which they were achieved. The bank goals were also quantified to the extent possible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Legal Matters, page 155</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
28: Please provide the address of counsel pursuant to Paragraph 23 of Schedule A to the Securities Act.</B></P>

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    <!-- Field: /Page -->


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
The address has been provided on page 158.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Annex C - Fairness Opinion of Keefe,
Bruyette &amp; Woods, Inc.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
29: The first full paragraph on page C-4 states that KBW&rsquo;s opinion is provided to Center&rsquo;s board of directors and
&ldquo;is not to be relied upon by any other person or entity, including without limitation any holder of Center Common Stock
or ConnectOne Common Stock.&rdquo; This limitation appears to limit reliance by investors on the opinion. We view this limitation
as inappropriate since the opinion is being provided to shareholders in a public disclosure document under the federal securities
laws. Please either delete the limitation or disclose the basis for the advisor&rsquo;s belief that shareholders cannot rely on
the opinion to support any claims against it arising under applicable state law. Describe any applicable authority or disclose
that the availability of this defense will be resolved by a court of competent jurisdiction. Also disclose that the resolution
will have no effect on the rights and responsibilities of the board of directors under applicable state law and disclose that
the availability of the defense would have no effect on the rights and responsibilities of either the advisor or the board under
federal securities laws.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
A revised letter has been provided by KBW and is attached as Annex C to the joint proxy statement and prospectus, modified to
delete the language questioned by the Staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Part II</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibits</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
30: Please file as exhibits:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><B>&bull;</B></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><B>all
                                                                                                                                                              contracts
                                                                                                                                                              or
                                                                                                                                                              forms
                                                                                                                                                              thereof
                                                                                                                                                              entered
                                                                                                                                                              into
                                                                                                                                                              pursuant
                                                                                                                                                              to
                                                                                                                                                              the
                                                                                                                                                              Merger,
                                                                                                                                                              including
                                                                                                                                                              any
                                                                                                                                                              employment
                                                                                                                                                              agreements;
                                                                                                                                                              and</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><B>&bull;</B></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><B>the
                                                                                                                                                              consents
                                                                                                                                                              of
                                                                                                                                                              each
                                                                                                                                                              ConnectOne
                                                                                                                                                              director
                                                                                                                                                              nominee
                                                                                                                                                              named
                                                                                                                                                              in
                                                                                                                                                              the
                                                                                                                                                              registration
                                                                                                                                                              statement.
                                                                                                                                                              Refer
                                                                                                                                                              to
                                                                                                                                                              Rule
                                                                                                                                                              438
                                                                                                                                                              of
                                                                                                                                                              the
                                                                                                                                                              Securities
                                                                                                                                                              Act
                                                                                                                                                              of
                                                                                                                                                              1933.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response:
</B>The Company has added as exhibits the contracts and forms referred to by the Staff and the consents of each ConnectOne director
who is expected to become a director of the continuing company. The additional exhibits are listed on page II-3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibit 23.6</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
31: We note that the consent of Raymond James &amp; Associates, Inc., filed as Exhibit 23.6, does not comply with Rule 436(a)
of the Securities Act of 1933, as the consent does not expressly state that Raymond James consents to the quotation or summarization
of its opinion in the registration statement. Please refile the consent with the proper representation.</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
A revised consent has been filed with Amendment No. 1 and is identified on page II-3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Undertakings</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
32: We are unable to locate the undertakings required by Item 512 of Regulation S-K. Refer to Item 22 of Form S4. Please revise
or advise.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
As described to the Staff, portions of Part II of the Registration Statement were inadvertently excluded in the EDGAR version
of the Registration Statement. Those portions included Item 22, which has been set forth in Part II of Amendment No. 1 to the
Registration Statement. Part II follows Annex J.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Center Bancorp. Inc. - Form 10-K for
the Fiscal Year Ended December 31. 2013</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Report of Independent Registered Public
Accounting Firm, page F-3</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
33: The staff notes that the report of ParenteBeard LLC on the financial statements of Center Bancorp, Inc. for 2012 and
2011 is dated March 5, 2014 while Exhibit 23.2 Consent of Independent Registered Public Accounting Firm refers to the report
dated March 13, 2013 here and in the Form S-4. Please revise or advise.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
There was a typographical error in the Center Annual Report on Form 10-K for the year ended December 31, 2013. The report, as
actually signed by ParenteBeard, was dated March 13, 2013. Center has reviewed this matter with ParenteBeard and has determined
to amend its Annual Report on Form 10-K by filing a revised report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>ConnectOne Bancorp, Inc. - Form 10-K
for the Fiscal Year Ended December 31, 2013</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Item 5. Market for Registrant&rsquo;s
Common Equity, page 21</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
34: We are unable to locate the performance graph required by Item 201(e) of Regulation S-K. Please advise.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
ConnectOne has advised Center that it is amending its Annual Report on Form 10-K to include the performance graph which was inadvertently
omitted. That filing is intended to occur concurrently with Center&rsquo;s filing of Amendment No. 1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibit 32</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><B>Comment
35: The Exhibit 32 certification presented in ConnectOne&rsquo;s December 31, 2013 Form 10-K currently refers to the wrong
date for the periodic report, referencing the period ending December 31, 2012. As such, please amend to include a newly signed
and dated certification referring to the Form 10-K/A. Please ensure that ConnectOne files a full and complete amendment; signatures
and Exhibit 31 certifications should also be updated and refer to the Form 10-K/A.</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Company response</B>:
ConnectOne has advised Center that it is amending its Annual Report on Form 10-K to correct the date on the Exhibit 32 certification
(together with updates of the signatures and Exhibit 31 certification). That filing is intended to occur concurrently with Center&rsquo;s
filing of Amendment No. 1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">****</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Closing Comments</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company has authorized the undersigned
to acknowledge on its behalf that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif">&bull;</TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif">should
                                                                                                                                                          the
                                                                                                                                                          Commission
                                                                                                                                                          or
                                                                                                                                                          the
                                                                                                                                                          staff,
                                                                                                                                                          acting
                                                                                                                                                          pursuant
                                                                                                                                                          to
                                                                                                                                                          delegated
                                                                                                                                                          authority,
                                                                                                                                                          declare
                                                                                                                                                          the
                                                                                                                                                          filing
                                                                                                                                                          effective,
                                                                                                                                                          it
                                                                                                                                                          does
                                                                                                                                                          not
                                                                                                                                                          foreclose
                                                                                                                                                          the
                                                                                                                                                          Commission
                                                                                                                                                          from
                                                                                                                                                          taking
                                                                                                                                                          any
                                                                                                                                                          action
                                                                                                                                                          with
                                                                                                                                                          respect
                                                                                                                                                          to
                                                                                                                                                          the
                                                                                                                                                          filing;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif">&bull;</TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif">the
                                                                                                                                                          action
                                                                                                                                                          of
                                                                                                                                                          the
                                                                                                                                                          Commission
                                                                                                                                                          or
                                                                                                                                                          the
                                                                                                                                                          staff,
                                                                                                                                                          acting
                                                                                                                                                          pursuant
                                                                                                                                                          to
                                                                                                                                                          delegated
                                                                                                                                                          authority,
                                                                                                                                                          in
                                                                                                                                                          declaring
                                                                                                                                                          the
                                                                                                                                                          filing
                                                                                                                                                          effective,
                                                                                                                                                          does
                                                                                                                                                          not
                                                                                                                                                          relieve
                                                                                                                                                          the
                                                                                                                                                          Company
                                                                                                                                                          from
                                                                                                                                                          its
                                                                                                                                                          full
                                                                                                                                                          responsibility
                                                                                                                                                          for
                                                                                                                                                          the
                                                                                                                                                          adequacy
                                                                                                                                                          and
                                                                                                                                                          accuracy
                                                                                                                                                          of
                                                                                                                                                          the
                                                                                                                                                          disclosure
                                                                                                                                                          in
                                                                                                                                                          the
                                                                                                                                                          filing;
                                                                                                                                                          and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif">&bull;</TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif">the
                                                                                                                                                          Company
                                                                                                                                                          may
                                                                                                                                                          not
                                                                                                                                                          assert
                                                                                                                                                          staff
                                                                                                                                                          comments
                                                                                                                                                          and
                                                                                                                                                          the
                                                                                                                                                          declaration
                                                                                                                                                          of
                                                                                                                                                          effectiveness
                                                                                                                                                          as
                                                                                                                                                          a
                                                                                                                                                          defense
                                                                                                                                                          in
                                                                                                                                                          any
                                                                                                                                                          proceeding
                                                                                                                                                          initiated
                                                                                                                                                          by
                                                                                                                                                          the
                                                                                                                                                          Commission
                                                                                                                                                          or
                                                                                                                                                          any
                                                                                                                                                          person
                                                                                                                                                          under
                                                                                                                                                          the
                                                                                                                                                          federal
                                                                                                                                                          securities
                                                                                                                                                          laws
                                                                                                                                                          of
                                                                                                                                                          the
                                                                                                                                                          United
                                                                                                                                                          States.</TD></TR></TABLE>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
regarding the foregoing, please call the undersigned at 973-597-2350.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0">Very truly yours</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="2" STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="2" STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">/s/ Peter H. Ehrenberg</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="2" STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0; width: 3%">cc: </TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0; width: 63%">David Lin, Esq.</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0; width: 34%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">Ms. Chris Harley</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">Mr. Gus Rodriguez</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">Robert Schwartz, Esq.</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0; text-indent: 0">Rona Korman, Esq.</TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
</TABLE>
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