Mail Stop 4561
		September 13, 2005


By U.S. Mail and facsimile to (219) 836 0265

Charles V. Cole
Executive Vice President and Chief Financial Officer
CFS Bancorp, Inc.
707 Ridge Road
Munster, IN  46321

Re:	CFS Bancorp, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
Forms 10-Q for the Quarters Ended March 31, 2005 and June 30, 2005
	File No. 000-24611

Dear Mr. Cole:

      We have reviewed your response letter dated September 7,
2005
and have the following additional comments.
Form 10-K for the fiscal year ended December 31, 2004

Non-Interest Expense, page 26
1. We note your supplemental responses to comments 1 and 2 of our
letter dated September 1, 2005.  Based upon your response it
appears
as though the write-down of viatical receivables was the result of
not having sufficient documentation to support the reasonable
collectibility of the receivables.  Although subsequent
developments
created uncertainty that led you to decide to thoroughly review
your
viatical receivable files, the fact that you did not have
sufficient
documentation supporting the collectibility of the receivables was
in
existence prior to your determination to review the related files.
Please tell us when you filed the changes in the beneficiary with
the
insurer and when you received the required documentation
validating
the transfers for the receivables for which you have sufficient
documentation.  Tell us how you concluded that your failure to
identify deficient documentation supporting the collectibility of
receivables was not an oversight of facts that existed at the time
you prepared your financial statements for the year ended December
31, 2003.

* * * * *

        Please respond to these comments within 10 business days
or
tell us when you will provide us with a response.    Please file
your
response on EDGAR.  Detailed cover letters greatly facilitate our
review.  Please understand that we may have additional comments
after
reviewing your responses to our comments.

      You may contact Matthew Komar, Staff Accountant at (202)
551-
3781 or me at (202) 551-3449 if you have questions regarding
comments
on the financial statements and related matters.

	Sincerely,



      Joyce Sweeney
							Accounting Branch Chief


Charles V. Cole, Executive Vice President and Chief Financial
Officer
CFS Bancorp, Inc.
September 1, 2005
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