Cullman Bancorp, Inc.
316 Second Avenue, S.W.
Cullman, Alabama 35055
August 10, 2009
Mr. William Friar
Senor Financial Analyst
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Cullman Bancorp, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-160167 |
Dear Mr. Friar:
Cullman Bancorp, Inc. (the “Company”) hereby acknowledges that:
| • | should the Securities and Exchange Commission (“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; |
| • | 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 |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
/s/ John A. Riley
John A. Riley
President
| cc: | Kip A. Weissman, Esq. |
| Robert B. Pomerenk, Esq. |
