MALIZIA SPIDI FISCH, PC
ATTORNEYS AT LAW
901 NEW YORK AVENUE, N.W. 1900 SOUTH ATHERTON STREET SUITE 210 EAST SUITE 101 WASHINGTON, D.C. 20001 STATE COLLEGE, PA 16801 (202) 434-4660 (814) 272-3502 FACSIMILE: (202) 434-4661 FACSIMILE: (814) 272-3514 JAMES C. STEWART WRITER'S DIRECT DIAL NUMBER STEWART@MALIZIALAW.COM (202) 434-4671
By EDGAR
November 2, 2006
Christian Windsor
Special Counsel
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Osage Bancshares, Inc.
Pre-Effective Amendment No. 1 to Registration Statement on Form S-1
Dear Mr. Windsor:
In accordance with the staff letter of comment, dated November 1, 2006, we are uploading herewith the graph that was attached to our response letter, dated October 24, 2006. The graph is attached as Exhibit 99.1.
Please contact the undersigned at the above number if you experience any problems opening the attachment or have additional comments.
Very truly yours,
/s/James C. Stewart
James C. Stewart
cc: Michael R. Clampitt, Staff Attorney
Joyce Sweeney, Staff Accountant
Division of Corporation Finance
Mark S. White, President
Sue Allen Smith, Chief Financial Officer
Osage Federal Bank
Mary Anne Pipkin, CPA
Douglas Culver, CPA
BKD, LLP
Charles E. Sloane
Tom Wilson
Keefe, Bruyette & Woods, Inc.
Dave Muchnikoff, P.C.
Silver Freedman & Taff, LLP
Samuel J. Malizia, Esq.
Malizia Spidi & Fisch, PC
