[LETTERHEAD OF SANDLER O’NEILL + PARTNERS]
| February 6, 2018 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Columbia Financial, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-221912
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Columbia Financial, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Thursday, February 8, 2018, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.
| Very truly yours, | |||
| SANDLER O’NEILL + PARTNERS, L.P. | |||
| By: | Sandler O’Neill & Partners Corp., | ||
| the sole general partner | |||
| By: | /s/ Catherine Lawton | ||
| Authorized Signatory | |||
| cc: | Jessica Livingston, U.S. Securities and Exchange Commission |