February 24, 2025

Kim Larsen
Partner, Stinson LLP
Signature Bank
1775 Pennsylvania Ave., N.W. Suite 800
Washington, DC 20006

       Re: Signature Bank
           Schedule 13D filed December 9, 2024 by Namdar Family Holding LLC and
Igal
           Namdar
           File No. 005-81540
Dear Kim Larsen:

       We have conducted a limited review of the above-captioned filing and
have the
following comments.

        Please respond to this letter by amending the filing or by providing
the requested
information. If you do not believe our comments apply to your facts and
circumstances or
that an amendment is appropriate, please advise us why in a response letter.

       After reviewing any amendment to the filing and any information provided
in
response to these comments, we may have additional comments.

Schedule 13D filed December 9, 2024
General

1.     We note that the event reported as requiring the filing of the Schedule
13D was
       November 18, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing
of a
       Schedule 13D within five business days after the date beneficial
ownership of more
       than five percent of a class of equity securities specified in Rule
13d-1(i)(1) was
       acquired. Based on the November 18, 2024, event date, the Schedule 13D
submitted
       on December 9, 2024, was not timely filed. Please advise us why the
Schedule 13D
       was not filed within the required five business days after the date of
the acquisition.
Item 5, page 5

2.     We noticed securities were purchased between the deadline for timely
filing the
       Schedule 13D and the actual filing of the Schedule 13D on two separate
occasions.
       The description of the transactions required by Item 5(c) of Schedule
13D, however,
 February 24, 2025
Page 2

       does not specify who effected each transaction or where and how the
transactions
       were effected. In addition, in contravention of the requirement to
provide a
       "description" of the transactions in the subject class of securities
effected within the
       most recent 60 days, the table provided is devoid of column headers
identifying what
       the information provided represents. Please revise to include all
omitted information
       and properly identify all information, or advise. See Item 5(c) of
Schedule 13D and
       the Instructions thereto.
        We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

      Please direct any questions to Laura McKenzie at 202-551-4568 or Nicholas
Panos at
202-551-3266.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Mergers
& Acquisitions