| 8180 Greensboro Drive |
| Suite 785 |
| McLean, Virginia 22102-3888 |
| Telephone (703) 883-1100 |
| Facsimile (703) 883-2511 |
ATTORNEYS AT LAW* |
|
September 25, 2007
Via EDGAR
Securities and Exchange Commission |
450 Fifth Street, N.W. |
Washington, D.C. 20549 |
| Re: | Home Federal Bancorp, Inc. |
|
| Registration Statement on Form S-1 |
Ladies and Gentlemen:
On behalf of Home Federal Bancorp, Inc., Nampa, Idaho (“Company”), we hereby file under the Securities Act of 1933, as amended, a Registration Statement on Form S-1, relating to the proposed common stock offering by the Company in connection with the proposed conversion of Home Federal MHC (“MHC”) from a mutual holding company structure to a stock holding company structure.
An Application for Conversion on Form AC on behalf of the MHC is being filed today with the Office of Thrift Supervision.
If you have any questions concerning this matter, please contact the undersigned.
| Sincerely, |
|
|
|
|
| /s/John F. Breyer, Jr. |
| |
| John F. Breyer, Jr. |
JFB/ktr/1291 | |
cc | Daniel L. Stevens, President and Chief Executive Officer |
| Mike Thronson, CPA, Partner, Moss Adams LLP |
| Patricia A. McJoynt, Keefe, Bruyette & Woods, Inc. |
| John P. Soukenik, Esq., Elias, Matz, Tiernan & Herrick LLP |
| Ronald S. Riggins, RP Financial, LC. |