# EDGAR Filing Document

**Accession Number:** 0002073153
**File Stem:** 0000000000-25-007414
**Filing Date:** 2025-7
**Character Count:** 6342
**Document Hash:** a1bf1bc6ae239e64911d8e181d7913c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007414.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-007414

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250715

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hoyne Bancorp, Inc.
- **CENTRAL INDEX KEY:** 0002073153
- **STANDARD INDUSTRIAL CLASSIFICATION:** SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288102

**BUSINESS ADDRESS:**
- **STREET 1:** 810 S. OAK PARK AVENUE
- **CITY:** OAK PARK
- **STATE:** IL
- **ZIP:** 60304
- **BUSINESS PHONE:** 708-434-4300

**MAIL ADDRESS:**
- **STREET 1:** 810 S. OAK PARK AVENUE
- **CITY:** OAK PARK
- **STATE:** IL
- **ZIP:** 60304
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-060154

## Text-Extract

```

                                                            July 14, 2025

Walter Healy
Chief Executive Officer
Hoyne Bancorp, Inc.
810 S. Oak Park Avenue
Oak Park, Illinois 60304

       Re: Hoyne Bancorp, Inc.
           Registration Statement on Form S-1
           Filed June 17, 2025
           File No. 333-288102
Dear Walter Healy:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Risk Factors
The level of our commercial real estate loan portfolio my subject us to
additional regulatory
scrutiny, page 16

1.     We note your reference to a number of commercial real estate loans,
including multi-
       family loans. Please tell us, with a view towards enhanced disclosure in
the risk
       factors and in your management's discussion, about any significant
factors that impact
       your commercial loan portfolio. For instance, discuss whether any
particular loan
       type is dependent on a small number of borrowers, or if the properties
that secure your
       multi-family loans are subject to rent regulation.
A deterioration in economic conditions in our markets, page 17

2.     Please revise this risk factor to discuss, as appropriate, the factors
that impact the
       Chicago Metropolitan area in which you focus. For instance, discuss any
changes in
 July 14, 2025
Page 2

       occupancy for office, industrial or retail real estate. Discuss the
extent to which the
       ability to compete in this area is dependent on existing relationships,
and how this
       might impact your business strategy to increase your commercial real
estate loan
       portfolio. Consider making appropriate changes to your MD&A, business
and/or other
       risk factors based upon your response.
We are subject to certain risk if we are able to grow through opportunistic
mergers and
acquisitions, page 18

3.     We note that you have completed two mergers while still a mutual holding
company.
       Revise this risk factor to discuss any difficulties you overcame in
those mergers that
       might help investors better understand this risk. Similarly, please
clarify if you believe
       that the risks from an attempt to grow through acquisitions might be
changed once
       you have the ability to offer your common stock as part of an
acquisition strategy.
Real Estate Owned, page 53

4.     We note your disclosure that the increase in Real Estate Owned during
the three
       months ended March 31, 2025 was due to the net change in valuation upon
transfer
       from premises and equipment from a net book value of $730,000 to market
value of
       $2.2 million for a branch location. We also note similar disclosure on
page 54 related
       to another branch location during the fiscal year ended December 31,
2024. As a
       result, you recorded a    Gain on REO    of $675,573 and $698,850 in
your Consolidated
       Statement of Income during the quarterly and annual periods ended March
31, 2025
       and December 31, 2024, respectively. Please tell us the authoritative
guidance relied
       upon which resulted in the    Gain on REO    recorded for each period
presented and
       how you considered the guidance in ASC 360-10-35-37 through 35-43. In
your
       response, please also tell us how you considered these closed branch
locations to be
       held for sale pursuant to ASC 360-10-45-9 through 45-11.
Consolidated Statement of Equity, page F-4

5.     Please tell us and revise your filing, as necessary, to explain what
acquired equity
       represents and why it is separately presented within Retained Earnings
in your
       Consolidated Statement of Equity for all periods presented.
Notes To The Consolidated Financial Statements, page F-28

6.     Please revise to include segment reporting disclosures required by ASU
2023-07 and
       ASC 280.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Lory Empie at 202-551-3714 or John Spitz at 202-551-3484
if you
 July 14, 2025
Page 3

have questions regarding comments on the financial statements and related
matters. Please
contact Aisha Adegbuyi at 202-551-8754 or Christian Windsor at 202-551-3419
with any
other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Finance

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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