[Letterhead of Keefe, Bruyette & Woods, Inc.]
November 6, 2006
VIA EDGAR AND FACSIMILE
Mr. William Friar
Senior Financial Analyst
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | New Westfield Financial, Inc. (the “Company”) |
Registration Statement on Form S-1 (Registration No. 333-137024)
Request for Acceleration of Effectiveness
Dear Mr. Friar:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Act”), we, as the Underwriter in connection with the stock offering described in the prospectus contained in the above referenced Registration Statement, hereby join the Company in respectfully requesting that the effectiveness of the above-captioned Registration Statement on Form S-1, as amended by pre-effective Amendments No. 1 and No. 2, be accelerated to 5:00 p.m. on Wednesday, November 8, 2006, or as soon as practicable thereafter.
Very truly yours, | ||
KEEFE, BRUYETTE & WOODS., INC. | ||
By: | /S/ PATRICIA MCJOYNT | |
Name: Patricia McJoynt Title: Managing Director |