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:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join BV Financial, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m. EDT on May 15, 2023, or as soon thereafter as may be practicable.
PERFORMANCE TRUST CAPITAL PARTNERS, LLC | ||
By: | /s/ Allan Jean | |
Name: | Allan Jean | |
Title: | Director |