Craig A. Adoor
Partner
190 Carondelet Plaza, Suite 600
St. Louis, MO 63105
Direct: 314.345.6407
Fax: 314.480.1505
craig.adoor@huschblackwell.com
September 27, 2013
VIA EDGAR
Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Re: | Guaranty Federal Bancshares, Inc. (the “Company”) |
Ladies and Gentlemen:
On behalf of the Company we hereby forward for filing, via EDGAR, its Registration Statement on Form S-1 relating to a transaction by which the Company intends to sell shares of its common stock in an amount of up to $23.0 million.
Please direct any and all comments or questions with respect to this filing to me at (314) 345-6407.
| Sincerely, |
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| /s/ Craig A. Adoor |
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| Craig A. Adoor |
CAA