September 22, 2005
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Equitable Financial Corp. |
| Registration Statement No. 333-126617 |
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 Equitable Financial Corp. (the “Company”) in requesting that the Company’s above-referenced registration statement on Form SB-2 (the “Registration Statement”) be declared effective on Monday, September 26, 2005, at 4:00 p.m. Eastern time, 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/ Michael Lacovara | |
Michael Lacovara Secretary | ||
