Unassociated Document

Christian Windsor

Special Counsel

Financial Services Group

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:

State Bancorp, Inc.

Registration Statement on Form S-3

Filed March 30, 2007

File No. 333-141722

Dear Mr. Windsor:

We have received and reviewed your comment letter dated April 16, 2007 concerning your review of the Registration Statement on Form S-3 of our client, State Bancorp, Inc. (the “Company”). This cover letter and the enclosed amended Registration Statement on Form S-3/A is intended to respond to the comments set forth in your letter.

We have enclosed both clean and marked copies of the Form S-3/A to show changes from the Form S-3 filed previously.

Form S-3

Comment:

1.	Please identify the selling security holders, as required by Item 507 of Regulation S-K.

Response:

The enclosed Form S-3/A identifies the selling security holders in accordance with the requirements of Item 507 of Regulation S-K.

Please contact Michael J. Aguilar at (212) 912-8374 or the undersigned at (212) 912-7815 with any other questions.

	Sincerely yours,
	Robert C. Azarow

cc: Thomas M. O’Brien

Brian K. Finneran