September 24, 2018
VIA EDGAR
Division of Corporate Finance Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549-6010 Attn: Eric Envall |
Re: | FS Bancorp, Inc., Mountlake Terrace, Washington Registration Statement on Form S-4, as amended (File No. 333-227224) Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended, FS Bancorp, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced Registration Statement to 1:00 p.m. Eastern Daylight Time on Wednesday, September 26, 2018, or as soon as practicable thereafter.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone call to its outside counsel Glen P. Garrison at (206) 224-7573.
Very truly yours, | |
/s/Joseph C. Adams | |
Joseph C. Adams | |
Chief Executive Officer |
cc: Glen P. Garrison, Keller Rohrback L.L.P.