Financial Institutions Group
February 6, 2007
VIA FACSIMILEAND EDGAR
(202) 942-9530
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | ESSA Bancorp, Inc. (Registration Number 333-139157) |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
On behalf of Ryan Beck & Co. Inc., and in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join ESSA Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 12:00 p.m. on Monday, February 12, 2007, or as soon thereafter as may be practicable.
Sincerely,
Michael Rasmussen
Managing Director
