William Penn Bancorp, Inc.
8150 Route 13
Levittown, PA 19057
May 11, 2011
Ms. Babette Cooper
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: William Penn Bancorp, Inc.
Annual Report on Form 10-K for the fiscal year ended June 30, 2010
Quarterly Report on Form 10-Q for the quarters ended September 30, 2010
and December 31, 2010
Filed September 28, 2010, November 15, 2010 and February 22, 2011
File No. 000-53172
Dear Ms. Cooper:
William Penn Bancorp, Inc. hereby requests an extension of time to respond to the Staff’s letter of comment, dated April 26, 2011 until May 24, 2011.
Sincerely,
/s/ Terry L. Sager
Terry L. Sager
President
cc: John Nolan
David Lin
Division of Corporation Finance