FPB BANCORP, INC.
July 19, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Eric Envall, Esq. | |
| Michael Clampitt, Esq. |
| Re: | Form S-1 Registration Statement under the Securities Act of 1933 as filed by FPB Bancorp, Inc., File No. 333-167106 |
Gentlemen:
Pursuant to 17 C.F.R. Section 230.461, FPB Bancorp, Inc., by and through its duly authorized officer, hereby requests acceleration of the effective date of the above referenced Registration Statement to 12:00 P.M., July 21, 2010, or as soon as practicable thereafter. In connection with this request, we acknowledge 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 our filing; |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in our filing; and |
| • | We may not assert 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. |
We thank you in advance for your consideration of our request.
| Sincerely, |
| FPB BANCORP, INC. |
/s/ David W. Skiles |
| David W. Skiles |
| Chief Executive Officer |
| cc: | A. George Igler, Esq. | |
| Gregory C. Yadley, Esq. |
