[Sandler O’Neill & Partners, L.P. Letterhead]
November 10, 2004
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
| Re: | SFSB, Inc. |
Registration Statement No. 333-119128
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join SFSB, Inc. (the “Company”) in requesting that the Company’s above-referenced registration statement on Form SB-2 be declared effective on Friday, November 12, 2004, or as soon thereafter as is practicable.
Very truly yours,
| SANDLER O’NEILL & PARTNERS, L.P. | ||
| By: | Sandler O’Neill & Partners Corp., | |
| the sole general partner | ||
| By: | /s/ Patricia A. Murphy | |
Patricia A. Murphy Authorized Signatory | ||
