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 |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement, Home Federal Bancorp, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-4 be declared effective on Wednesday, November 7, 2007 at 12:00 p.m., Eastern time, or as soon thereafter as practicable.
Furthermore, the Company hereby acknowledges:
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| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
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| • | the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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| Sincerely, |
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| Daniel L. Stevens |
| President and Chief Executive Officer |
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cc: | Jessica Livingston, Esquire, Division of Corporation Finance, Securities and Exchange Commission |
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Administrative Offices • (208) 466-4634 • Fax (208) 463-1420 | |