Sandler O’Neill & Partners, L.P.
919 Third Avenue, 6th Floor
New York, NY 10022
December 7, 2009
VIA FACSIMILE & EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Michael R. Clampitt
Division of Corporation Finance
RE: | Provident Financial Holdings, Inc. |
Form S-1 Registration Statement No. 333-162415 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby joins Provident Financial Holdings, Inc. in requesting that the effective date of the above-referenced registration statement be accelerated so that it may become effective at 3:00 p.m., Eastern time, on Tuesday, December 8, 2009, or as soon thereafter as is practicable.
Very truly yours, | |
SANDLER O’NEILL & PARTNERS, L.P. |
By: Sandler O’Neill & Partners Corp. | |
the sole general partner | |
By:/s/Christopher J. DeCresce | |
Name: Christopher J. DeCresce | |
Title: Authorized Signatory |