[Muldoon Murphy & Aguggia Letterhead]
September 22, 2005
VIA FEDERAL EXPRESS
Mr. Christian Windsor
Special Counsel
Financial Services Group
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Equitable Financial Corp. |
| Form SB-2 |
| File No. 333-126617 |
Dear Mr. Windsor:
On behalf of Equitable Financial Corp. (the “Company”), enclosed for filing is Pre-Effective Amendment No. 3 to the Registration Statement on Form SB-2 (the “Amended Registration Statement”), including exhibits, marked pursuant to Rule 472 under the Securities Act of 1933, as amended, to indicate changes from Pre-Effective Amendment No. 2 to the Registration Statement on Form SB-2 filed on September 16, 2005. The Amended Registration Statement is filed solely to file the most current Appraisal Report of Keller & Company, Inc. included as Exhibit 99.1.
* * * * *
Please stamp the enclosed copy of this letter to indicate the date of receipt and return it in the enclosed envelope. If you have any questions concerning this submission, please telephone the undersigned or Aaron M. Kaslow at (202) 362-0840.
Very truly yours,
MULDOON MURPHY & AGUGGIA LLP
/s/ Sean P. Kehoe
Sean P. Kehoe
Enclosure
| cc: | Michael Clampitt, Securities and Exchange Commission |
| Richard L. Harbaugh, Equitable Financial Corp. |
| Paul M. Aguggia, Esq. (w/o enclosure) |
| Aaron M. Kaslow, Esq. (w/o enclosure) |
