December 23, 2010
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
ATTN: Hugh West
Re: | WSB Holdings, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2009 |
| Form 10-Q for the Quarterly Period Ended June 30, 2010 |
| Form 10-Q for the Quarterly Period Ended September 30, 2010 |
| File No.: 000-53003 |
Dear Mr. West:
We have reviewed your letter dated December 14, 2010. I was out of the office and received the letter on December 21st. Due to the holiday season and vacation schedules, we are therefore, requesting an extension to reply to your request.
Unless we are notified otherwise, we will assume our request to be approved and anticipate responding to your request by January 10, 2011.
You may contact Carol Ramey at 240-544-2011 or Kevin Huffman, President/Chief Operating Officer at 301-352-3120 for further information.
Sincerely,
Carol A. Ramey
Chief Financial Officer
