November 12, 2004
BY FACSIMILE AND EDGAR
Michael Clampitt, Esquire
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 0408
450 Fifth Street NW
Washington, DC 20549
| RE: | SFSB, Inc. |
| Registration Statement on Form SB-2 |
| Registration No. 333-119128 |
Dear Mr. Clampitt:
Attached please find changed language to the language appearing on page 51 of Amendment No. 2 to the referenced registration statement.
Also attached is a change to page F-17 of the registrant’s financial statements.
On behalf of the registrant, we represent that the attached changes will appear in the 424(b) prospectus that is filed with the SEC.
Thank you for your assistance in this matter.
Very truly yours,
/s/ Kenneth B. Abel
Kenneth B. Abel
Enclosure
cc (w/o enclosures):
David Lyon, Esq. (SEC)
Diane San Pedro, CPA (SEC)
Kevin Vaughn, CPA (SEC)
Philip Logan (SFSB, Inc.)
David Flair, CPA (Beard Miller Company LLP)
Frank C. Bonaventure, Jr., Esq. (Ober, Kaler)
Michael Clampitt, Esquire
