BV Financial, Inc.
7114 North Point Road
Baltimore, Maryland 21219
May 12, 2023
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | BV Financial, Inc. |
Registration Statement on Form S-1 (Registration Number 333-270496) |
Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
BV Financial, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 15, 2023 at 4:00 p.m. EDT, or as soon thereafter as is practicable.
Please contact Zachary Davis of Luse Gorman, PC at (202) 274-2021 if you have any questions concerning this matter.
Very truly yours, |
/s/ David M. Flair |
David M. Flair |
Co-President and Chief Executive Officer |