formaw_12512.htm
LUSE GORMAN POMERENK & SCHICK
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
5335 WISCONSIN AVENUE, N.W., SUITE 780
WASHINGTON, D.C. 20015
TELEPHONE (202) 274-2000
FACSIMILE (202) 362-2902
www.luselaw.com
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WRITER’S DIRECT DIAL NUMBER
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WRITER’S E-MAIL
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(202) 274-2008
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aschick@luselaw.com
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December 5, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re:
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Cheviot Financial Corporation (Registration No. 333-176793)
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Registration Statement Post-Effective
Amendment
Dear Mr. Schiffman:
On behalf of Cheviot Financial Corporation, (the “Company”), we are transmitting this letter relating to the above-referenced filing made with the Securities and Exchange Commission (“SEC”) on November 28, 2012. This filing was erroneously designated with the submission type “S-1/A” rather than “POS AM.”
By this letter we are withdrawing the above-referenced amendment filing and have already re-filed it with the submission type “POS AM” on December 5, 2012, with no further changes.
Should you have any questions with respect to the foregoing, please feel free to call me at 202-274-2008.
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Respectfully,
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/s/ Alan Schick
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Alan Schick
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