[Wunderlich Securities, Inc. Letterhead]
July 22, 2010
Via EDGAR and Facsimile
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Riverview Bancorp, Inc., Vancouver, Washington
Registration Statement on Form S-1 (Commission File No. 333-162621)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Riverview Bancorp, Inc. in requesting the above-referenced Registration Statement on Form S-1 be declared effective on Tuesday, July 27, 2010, or as soon thereafter as practicable.
Sincerely, | |
/s/J. Wesley Grace | |
cc: Michael Clampitt, Esquire, Division of Corporation Finance, Securities and Exchange
Commission
Allicia Lam, Staff, Esquire, Division of Corporation Finance, Securities and Exchange
Commission