November 5, 2007
Via EDGAR and Facsimile
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
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| Re: | Home Federal Bancorp, Inc., Nampa, Idaho |
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| Registration Statement on Form S-1 |
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| Registration Statement on Form 8-A |
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| (Commission File No. 333-146289) |
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| Request for Acceleration of Effectiveness |
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 Home Federal Bancorp, Inc. in requesting that the above-referenced Registration Statement on Form S-1 be declared effective on Wednesday, November 7, 2007 at 12:00 p.m., Eastern time, or as soon thereafter as practicable.
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| Sincerely, |
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| /s/ Douglas L. Reidel |
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| Douglas L. Reidel |
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| Managing Director |
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cc: | Jessica Livingston, Esquire, Division of Corporation Finance, Securities and Exchange Commission |
