[KBW Letterhead]
August 8, 2008
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: First Savings Financial Group, Inc.
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-151636
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 First Savings Financial Group, Inc. (the “Company”) in requesting that the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Tuesday, August 12, 2008 at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
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Very truly yours, |
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/s/ Harold T. Hanley |
Name: Harold T. Hanley Title: Managing Director |
cc: | Gregory Dundas, Securities and Exchange Commission |