[RIVERVIEW BANCORP LETTERHEAD]
February 9, 2015
Via Edgar
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attn: Kathryn McHale, Senior Staff Attorney
Re: | Riverview Financial Corporation |
Form S-4 Registration Statement |
File No. 333-201017 |
Dear Ms. McHale:
Pursuant to Rule 461 of the Commission’s rules, Riverview Financial Corporation hereby requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement so that the Registration Statement would become effective on February 11, 2015, or as soon after your receipt of our filing as practicable.
Riverview understands that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Kimberly J. Decker, of Barley Snyder, LLP, at (717) 399-1506 with any questions you may have concerning this request.
Sincerely, |
/s/ Robert M. Garst |
Robert M. Garst |
Chief Executive Officer |
cc: | Kimberly J. Decker |
Paul Adams |