Muldoon Murphy & Aguggia LLP
ATTORNEYS AT LAW
5101 Wisconsin Avenue, N.W.
Washington, D.C. 20016
TEL: (202) 362-0840
FAX: (202) 966-9409
www.muldoonmurphy.com
March 17, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | Northeast Community Bancorp, Inc. |
Registration Statement on Form S-1
Dear Sir or Madam:
Enclosed herewith for filing please find the Registration Statement on Form S-1 for Northeast Community Bancorp, Inc., the proposed holding company for Northeast Community Bank, a federally chartered savings bank the deposits of which are insured by the Federal Deposit Insurance Corporation. A wire transfer has been executed pursuant to 17 C.F.R. § 202.3a in the amount of $6,368.00, which constitutes the filing fee for the Form S-1 Registration Statement.
If you have any questions regarding this filing, please contact the undersigned at (202) 362-0840.
Very truly yours,
MULDOON MURPHY & AGUGGIA LLP
/s/ Christina M. Gattuso
Christina M. Gattuso
Enclosures
| cc: | Kenneth A. Martinek, Northeast Community Bank |
Paul M. Aguggia, Esq.
Michael J. Brown, Esq.