<SEC-DOCUMENT>0000930413-14-002267.txt : 20140707
<SEC-HEADER>0000930413-14-002267.hdr.sgml : 20140707
<ACCEPTANCE-DATETIME>20140501185552
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-14-002267
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140501

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
</SEC-HEADER>
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<TYPE>CORRESP
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>LOWENSTEIN SANDLER LLP</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1251 AVENUE OF THE AMERICAS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NEW YORK, NEW YORK 10020</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">May 1, 2014</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Michael Clampitt, Esq.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Senior Counsel</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">U. S. Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporate Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F. Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Re: Center Bancorp, Inc. </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Amendment No. 1 to Registration Statement
on Form S-4 </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Filed April 14, 2014 </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>File No. 333-194348 </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>ConnectOne Bancorp, Inc. </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Amendment No. 1 to Form 10-K for the Fiscal
Year Ended </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>December 31, 2013 </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><B>Filed April 14, 2014 </B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in"><B>File No. 001-35812</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Clampitt:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; 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 28, 2014 (the &ldquo;<B>Comment Letter</B>&rdquo;). Concurrent
with the Company&rsquo;s filing of Amendment No. 2 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. 2 to the Registration Statement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">****</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0"><U>Amendment No. 1 to Registration Statement on Form S-4 </U></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0"><U>Unaudited Pro Forma Condensed Combined Consolidated Financial
Statements</U></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0"><U>Note 1 &ndash; Basis of Presentation, page 32 </U></P>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 11.5pt"><B><I>Comment
1: We are unable to locate your revision to Note 1 to reflect the sensitivity analysis in response to our comment number six of
our letter dated April 2, 2014. Please expand the disclosure in Note 1 &ndash; Basis of Presentation to present a sensitivity analysis
of the purchase price and resulting goodwill to changes in the price of Center&rsquo;s common stock</I></B></FONT><B><I> <FONT STYLE="font-size: 11.5pt">of
$19.19, the closing price of Center common stock on April 2, 2014 ( up 10%, 20% and 30% and down 10%, 20% and 30%).</FONT></I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Response</B>: The Company
actually inserted a sensitivity analysis in the footnotes to the Comparative Per Share Data table. In Amendment No. 2, the Company
has placed a sensitivity analysis in the above-mentioned Note 1 (page 32) and has revised the sensitivity table that appears in
the footnotes to the Comparative Per Share Data table (page 37) to conform the sensitivity ranges.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0"><U>ConnectOne Bancorp, Inc. - Amendment No. 1 to Form 10-K for
the Fiscal Year Ended December 31, 2013</U></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0"><U>Exhibit 32 </U></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>Comment 2: We note your response to
prior comment 35 in our letter dated April 2, 2014. However, we note that ConnectOne has not filed a full and complete amendment
to its December 31, 2013 Form 10-K, which includes updated Exhibit 31 and 32 certifications referencing the amendment to the Form
10-K. Therefore, we reissue the comment in part. Please ensure that ConnectOne files a full and complete amendment; signatures,
Exhibit 31 and 32 certifications should also be updated and refer to the Form 10-K/A. </I></B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Response</B>: In order
to assure that its Part III information was properly filed within 120 after the end of its fiscal year ended December 31, 2013,
on April 30, 2014, ConnectOne filed a second amendment to its 10-K which was intended to respond to the Staff&rsquo;s comment and
to provide the necessary Part III information.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; 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: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 4.5in">Very truly yours</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 4.5in">/s/ Peter H. Ehrenberg</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 8%;">cc:</TD>
    <TD STYLE="width: 92%;">David Lin, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Ms. Chris Harley</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Mr. Gus Rodriguez</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Robert Schwartz, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Rona Korman, Esq.</TD></TR>
</TABLE>
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