[HOPFED BANCORP, INC. LETTERHEAD]
November 26, 2007
Ms. Joyce Sweeney
Ms. Babette Cooper
Division of Corporation Finance
Securities and Exchange Commission
Washington, DC 20549-0303
| Re: | HopFed Bancorp, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2006
Filed March 30, 2007
File No. 0-23667
Dear Ms. Sweeney and Ms. Cooper:
On behalf of HopFed Bancorp, Inc. (the “Company”) and in connection with the Company’s responses to the staff’s comments regarding the above-captioned filing, the Company hereby acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments in the filing reviewed by the staff do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, |
/s/ Billy C. Duvall |
| Billy C. Duvall |
| Chief Financial Officer |
