SFS BANCORP INC
15-12G, 1999-09-21
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                     FORM 15

CERTIFICATION  AND NOTICE OF TERMINATION OF REGISTRATION  UNDER SECTION 12(g) OF
THE SECURITIES  EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER
SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

                                           Commission File Number   000-25994


                                SFS BANCORP, INC.
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


        251-263 STATE STREET, SCHENECTADY, NEW YORK 12305 (518) 395-2300
- --------------------------------------------------------------------------------
(Address,  including zip code,  and telephone  number,  including  area code, of
registrant's principal executive offices)


                     COMMON STOCK, PAR VALUE $0.01 PER SHARE
- --------------------------------------------------------------------------------
            (Title of each class of securities covered by this Form)


                                           NONE
- --------------------------------------------------------------------------------
(Titles of all other  classes  of  securities  for which a duty to file  reports
under section 13(a) or 15(d) remains)

      Please  place  an X in the  box(es)  to  designate  the  appropriate  rule
provision(s) relied upon to terminate or suspend the duty to file reports:

            Rule 12g-4(a)(1)(i)  /X/               Rule 12h-3(b)(1)(i)   / /
            Rule 12g-4(a)(1)(ii) / /               Rule 12h-3(b)(1)(ii)  / /
            Rule 12g-4(a)(2)(i)  / /               Rule 12h-3(b)(2)(i)   / /
            Rule 12g-4(a)(2)(ii) / /               Rule 12h-3(b)(2)(ii)  / /
                                                   Rule 15d-6            / /

      Approximate  number of holders of record as of the certification or notice
date: None
      ------

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, SFS
Bancorp, Inc. has caused this certification/notice to be signed on its behalf by
the undersigned duly authorized person.



Date: September 9, 1999                        By: /s/ Timothy Blow
                                                   -----------------------------
                                                   Timothy Blow
                                                   Chief  Financial  Officer
                                                   of Hudson River Bancorp, Inc.
                                                   (successor by merger to
                                                    SFS Bancorp, Inc.)








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