<SEC-DOCUMENT>0001065407-13-000315.txt : 20131106
<SEC-HEADER>0001065407-13-000315.hdr.sgml : 20131106
<ACCEPTANCE-DATETIME>20130916120605
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001065407-13-000315
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HOME BANCORP, INC.
		CENTRAL INDEX KEY:			0001436425
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		503 KALISTE SALOOM ROAD
		CITY:			LAFAYETTE
		STATE:			LA
		ZIP:			70598
		BUSINESS PHONE:		(337) 237-1960

	MAIL ADDRESS:	
		STREET 1:		503 KALISTE SALOOM ROAD
		CITY:			LAFAYETTE
		STATE:			LA
		ZIP:			70598
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <title>letter.htm</title>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">September 16, 2013</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-SIZE: 12pt; TEXT-DECORATION: underline">VIA EDGAR</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Division of Corporation Finance</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">U.S. Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">100 F Street, NE</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Washington, DC 20549</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Att:&#160;&#160;John P. Nolan, Senior Assistant Chief Accountant</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font id="TAB1" style="MARGIN-LEFT: 72pt; FONT-SIZE: 12pt"></font><font style="FONT-SIZE: 12pt">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;Home Bancorp, Inc. (the &#8220;Company&#8221;)</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font id="TAB1" style="MARGIN-LEFT: 108pt; FONT-SIZE: 12pt"></font><font style="FONT-SIZE: 12pt">Form 10-K for the Fiscal Year Ended December 31, 2012</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font id="TAB1" style="MARGIN-LEFT: 108pt; FONT-SIZE: 12pt"></font><font style="FONT-SIZE: 12pt">Form 10-Q for the Quarterly Period Ended June 30, 2013</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font id="TAB1" style="MARGIN-LEFT: 108pt; FONT-SIZE: 12pt"></font><font style="FONT-SIZE: 12pt">File No. 001-34190</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Dear Mr. Nolan,</font></div>

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<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">This letter is in response to your comment letter, dated September 6, 2013 (&#8220;Comment Letter&#8221;), regarding the Form 10-K, for the year ended December 31, 2012, of Home Bancorp, Inc. (the &#8220;Company&#8221;) and the Company&#8217;s Form 10-Q for the period ended June 30, 2013.&#160;&#160;For ease of reference, the sole comment from the Comment Letter is reproduced below in bold-face type and our response thereto follows each of the bullet points of the comment.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-SIZE: 12pt; TEXT-DECORATION: underline">Form 10-K for the Fiscal Year Ended December 31, 2012</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-SIZE: 12pt; TEXT-DECORATION: underline">Consolidated Financial Statements</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-SIZE: 12pt; TEXT-DECORATION: underline">Notes to Consolidated&#160;&#160;Financial Statements</font></font></div>

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<div><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font style="FONT-WEIGHT: bold">1.</font></font></div>
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<div align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">We note your disclosure on page 15 of the June 30, 2013 Form 10-Q and page 66 of the December 31, 2012 Form 10-K that non-accrual non-covered loans were $16.9 million, $12.4 million and $11.0 million at June 30, 2013, December 31, 2012 and 2011, respectively. Additionally, we also note that these non-accrual loans include $11.3 million, $10.2 million and $7.2 million of loans acquired from GSFC in July 2011, respectively. Given the significance of these legacy GSFC loans to your total non-accrual loans, please tell us, and revise future filings to address the following:</font></div>
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<div style="TEXT-ALIGN: left; TEXT-INDENT: 18pt"><font style="DISPLAY: inline; FONT-FAMILY: symbol, serif; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#9679;</font></font></div>
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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">The types of loans (one-to-four family, commercial real estate, etc.) included in these non- accrual loans acquired <font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="3">from <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">GSFC;</font></font></font></font></div>
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<div>&#160;</div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">As noted, nonaccrual Noncovered Loans totaled $16.9 million, $12.4 million and $11.0 million at June 30, 2013, December 31, 2012 and December 31, 2011, respectively.&#160;&#160;Included in these totals are loans acquired in our acquisition of GS Financial Corp. (&#8220;GSFC&#8221;), which was completed on July 15, 2011.&#160;&#160;The following table summarizes the nonaccrual Noncovered Loans attributable to the GSFC acquisition as of dates indicated.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-SIZE: 12pt">September 16, 2013</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-SIZE: 12pt">Page 2</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">December 31, 2011</font></div>
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<td nowrap valign="bottom" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">&#160;</font></td>
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<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Nonaccrual loans attributable to GSFC:</font></div>
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<td colspan="2" valign="bottom" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
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<td valign="bottom" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td colspan="2" valign="bottom" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td nowrap valign="bottom" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td colspan="2" valign="bottom" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td nowrap valign="bottom" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
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<td align="left" valign="bottom" width="64%" style="LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 3.6pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">One- to four-family first mortgage</font></div>
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<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">4,441</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">4,518</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">3,735</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
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<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 3.6pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Home equity loans and lines</font></div>
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<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">275</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">149</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">169</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 48.2pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Commercial real estate</font></div>
</td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">4,338</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">4,181</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">2,281</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 48.2pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Construction and land</font></div>
</td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">1,206</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">543</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">123</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 48.2pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Multi-family residential</font></div>
</td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">987</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">798</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">793</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 17.1pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Commercial and industrial</font></div>
</td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">62</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">-</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td align="right" valign="bottom" width="1%" style="LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">139</font></td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="PADDING-BOTTOM: 2px; LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 9pt; MARGIN-RIGHT: 48.2pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Consumer</font></div>
</td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">-</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">-</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">-</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 2px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr><tr>
<td align="left" valign="bottom" width="64%" style="PADDING-BOTTOM: 4px; LINE-HEIGHT: 2">
<div style="LINE-HEIGHT: 2; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Total</font></div>
</td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">11,309</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">10,189</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
<td valign="bottom" width="1%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">$</font></td>
<td valign="bottom" width="9%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">7,240</font> </td>
<td nowrap valign="bottom" width="1%" style="TEXT-ALIGN: left; PADDING-BOTTOM: 4px; LINE-HEIGHT: 2"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">&#160;</font></td>
</tr></table>
</div>

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<div>
<table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="TEXT-ALIGN: left; TEXT-INDENT: 18pt; WIDTH: 45pt">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 18pt"><font style="DISPLAY: inline; FONT-FAMILY: symbol, serif; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#9679;</font></font></div>
</td>
<td>
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">Whether these non-accrual loans were accounted for under ASC 310-30 (loans acquired with deteriorated credit quality);</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 7.2pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">At the acquisition date, if management believed a loan&#8217;s credit quality to be deteriorated, such loan was accounted for under ASC 310-30.&#160;&#160;Conversely, at the acquisition date, if management believed a loan to be of sound credit quality, such loan was accounted for under ASC 310-20.&#160;&#160;Of the $9.8 million in nonaccrual loans acquired from GSFC, $8.1 million were accounted for under ASC 310-30, while $1.7 million were accounted for under ASC 310-20 at acquisition.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 7.2pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Nonaccrual GSFC acquired loans accounted for under ASC 310-30 totaled $3.2 million, $3.4 million and $4.6 million as of June 30, 2013, December 31, 2012 and December 31, 2011, respectively.</font></div>

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<div>
<table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="TEXT-ALIGN: left; TEXT-INDENT: 18pt; WIDTH: 60px">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 18pt"><font style="DISPLAY: inline; FONT-FAMILY: symbol, serif; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#9679;</font></font></div>
</td>
<td width="807">
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">How you classified these acquired loans at acquisition (accrual, non-accrual, 90 days and accruing, impaired and troubled debt restructurings). For example, discuss if these loans are considered non-accrual and / or impaired immediately after acquisition and the underlying reasons for your determination. Additionally, in all of your credit quality disclosures (including disclosures of non-accrual referenced above), please clearly disclose if purchased credit impaired loans are included and quantify the amount.</font></div>
</td>
</tr></table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 7.2pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">At acquisition, GSFC loans were classified as accrual versus nonaccrual based on the historical performance of the loans, the financial condition of the borrowers and management&#8217;s expectations of the loans performance.&#160;&#160;As of the acquisition date, $9.8 million in loans were classified as nonaccrual/impaired, while $178.0 million were classified as accrual.&#160;&#160;At acquisition, no loans were classified as 90 days or more past due and accruing or as troubled debt restructurings.</font></div>

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<div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
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<div id="PN" style="PAGE-BREAK-AFTER: always; WIDTH: 100%">
<div style="TEXT-ALIGN: center; WIDTH: 100%"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" noshade size="2">
</div>
</div>

<div id="HDR">
<div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt">&#160; </font></div>
</div>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-SIZE: 12pt">September 16, 2013</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-SIZE: 12pt">Page 3</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="3">&#160;</font></div>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 3.6pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Loans acquired with deteriorated credit quality are not included in our credit quality disclosures, except for our disclosure of nonaccrual loans.</font></div>

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<div>
<table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
<td style="TEXT-ALIGN: left; TEXT-INDENT: 27pt; WIDTH: 45pt">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 27pt"><font style="DISPLAY: inline; FONT-FAMILY: symbol, serif; FONT-SIZE: 12pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#9679;</font></font></div>
</td>
<td>
<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">When these loans became non-accrual along with the facts and circumstances related to the credit quality of these newly acquired loans that resulted in this classification;</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">As noted above, $9.8 million in loans were classified as nonaccrual at acquisition.&#160;&#160;Such loans were classified as nonaccrual based upon a number of factors, including the historical performance of the loans, financial condition of the applicable borrower and management&#8217;s future expectations of the borrower&#8217;s ability and willingness to pay all balances due.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 45pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Subsequent to acquisition, certain acquired loans have moved from accrual status to nonaccrual status.&#160;&#160;Management moves loans from accrual to nonaccrual status once loans become greater than 90 days past due or earlier if conditions warrant.&#160;&#160;Such conditions may include deterioration in the borrower&#8217;s financial condition and/or outlook, poor payment performance, or other factors which management believes threaten full collection of outstanding loan and interest balances.</font></div>

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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="FONT-SIZE: 12pt">September 16, 2013</font></div>

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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 270pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Very truly yours,</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 270pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font style="FONT-SIZE: 12pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; TEXT-DECORATION: underline">/s/ Joseph B. Zanco<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font></font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 270pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">Joseph B. Zanco</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;Benjamin Phippen</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font size="3">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font style="FONT-SIZE: 12pt">Hugh T. Wilkinson, Esq.</font></font></font></div>
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