THOMAS F. PRISBY, CHAIRMAN

CFS Bancorp, Inc.

707 Ridge Road, Munster, Indiana 46321-1678

         December 27, 2007

Mail Stop 4561

Mark Webb

Legal  Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re:   CFS Bancorp, Inc. (“CFS”), Form 10-K for the year ended December 31, 2006

  (File Number 0-24611)

Dear Mr. Webb:

This letter is being supplied in response to your letter of December 18, 2007.  As you discussed with me on December 27, 2007, due to the holidays and availability of certain personnel of CFS Bancorp we will need until January 4, 2008 to respond in writing to each of the comments in your letter.

Thank you very much for your assistance.

         Sincerely,

         CFS Bancorp, Inc.

         By:            Charles V. Cole                                                     

         Name:       /s/ Charles V. Cole                                                      

         Title:         Chief Financial Officer