Sandler O’Neill & Partners, L.P.
919 Third Avenue, 6th Floor
New York, NY 10022
December 9, 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Financial Holdings, Inc. in requesting that the acceleration request we previously submitted dated December 7, 2009 be withdrawn and that the effective date of the above-referenced registration statement be accelerated so that it may become effective at 3:30 p.m., Eastern time, on Wednesday December 9, 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 |