# EDGAR Filing Document

**Accession Number:** 0002073153
**File Stem:** 0000000000-25-009577
**Filing Date:** 2025-9
**Character Count:** 3714
**Document Hash:** 764a27f2e65c74eddb4e14caa1a59781
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009577.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-009577

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250904

**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

```

                                                            September 4, 2025

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

       Re: Hoyne Bancorp, Inc.
           Amendment No. 1 to
           Registration Statement on Form S-1
           Filed August 20, 2025
           File No. 333-288102
Dear Walter F. Healy:

     We have reviewed your amended registration statement and have the
following
comment.

        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. Unless
we note
otherwise, any references to prior comments are to comments in our July 14,
2025 letter.

Amendment No. 1 to Form S-1 filed August 20, 2025
Management's Discussion and Analysis
Comparison of Financial Condition
Real Estate Owned, page 54

1.     Please refer to prior comment 4. We note your response that revised
entries have been
       made to the audited consolidated financial statements for the year ended
       December 31, 2024 and the three month period ended March 31, 2025, and
that such
       statements have been "restated" to now reflect the branch locations in
other real estate
       at their carrying value at the time of transfer. Please confirm that
your "restated"
       financial statements represent a correction of an error pursuant to ASC
250-10-45-22
       through 45-24 and revise your filing to present all of the disclosures
required by ASC
 September 4, 2025
Page 2

       250-10-50-7 through 50-11. To the extent you believe that these
corrections are not
       material to your financial statements, please provide us with a
materiality analysis in
       support of your determination to not restate your financial statements.
       Please contact Lory Empie at 202-551-3714 or John Spitz at 202-551-3484
if you
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
cc:   Jennifer Durham King, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._