March 13, 2006
Via Facsimile
Mr. Amit Pande
Assistant Chief Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | MainStreet BankShares, Inc. | |
| Form 8-K | ||
| Filed: March 8, 2006 | ||
| File No. 333-86993 |
Dear Mr. Pande:
This responds to your letter of March 9, 2006, regarding the above-referenced filing.
MainStreet will file with the Securities and Exchange Commission amended Form 10-QSB reports for the periods ending March 31, 2005; June 30, 2005; and September 30, 2005 on March 13, 2006.
MainStreet acknowledges that:
| • | The company is responsible for the adequacy and accuracy of the disclosure in the filing; and |
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose 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/ Brenda H. Smith |
| Brenda H. Smith |
| Executive Vice President/CFO |
