MULDOON MURPHY & AGUGGIA LLP
ATTORNEYS AT LAW
5101 Wisconsin Avenue, N.W.
Washington, D.C. 20016
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TEL: (202) 362-0840
FAX: (202) 966-9409
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www.muldoonmurphy.com
August 8, 2007
VIA EDGAR
Mr. William Friar
Senior Financial Analyst
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
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| Re: | Bradford Bancorp, Inc. |
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| Pre-effective Amendment No. 2 to Registration Statement on Form S-1 |
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| SEC File No. 333-143696 |
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Dear Mr. Friar:
On behalf of Bradford Bancorp, Inc. (the “Company”), enclosed for filing is Pre-effective Amendment No. 2 to the Registration Statement on Form S-1 (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. 1 to the Company Registration Statement on Form S-1 filed on July 27, 2007. The Amended Registration Statement is being filed solely to file certain exhibits, including Exhibit 99.1, the most current Appraisal Report of RP Financial, LC. As discussed, the current Appraisal Report is revised solely to incorporate the “adjusted minimum” concept as required by the Office of Thrift Supervision.
If you have any questions regarding this filing, please contact the undersigned at (202) 362-0840.
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| Very truly yours, |
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| MULDOON MURPHY & AGUGGIA LLP |
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| /s/ Sean P. Kehoe |
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| Sean P. Kehoe |
cc: Dallas R. Arthur, Bradford Bancorp, Inc.
