[LETTERHEAD OF KEEFE, BRUYETTE & WOODS, INC.]
May 11, 2017
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Eagle Financial Bancorp, Inc. | |
Registration Statement on Form S-1 (Registration Number 333-216576) | ||
Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Eagle Financial Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 12:00 noon on May 15, 2017, or as soon thereafter as may be practicable.
Very Truly Yours, | |
Keefe, Bruyette & Woods, Inc. | |
/s/ James T. Crotty | |
Name: James T. Crotty | |
Title: Director |