Suite 900 607 14th St., NW
Washington DC 20005-2018
t 202 508 5800 f 202 508 5858
www.KilpatrickStockton.com
Washington DC 20005-2018
t 202 508 5800 f 202 508 5858
www.KilpatrickStockton.com
direct dial 202 508 5854 | ||
direct fax 202 585 0904 | ||
September 17, 2009 | vcangelosi@kilpatrickstockton.com |
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
100 F Street, N.E.
Washington, DC 20549
Re: | Athens Bancshares Corporation Athens, Tennessee Registration Statement on Form S-1 |
Dear Sir or Madam:
On behalf of Athens Bancshares Corporation (the “Company”), we are hereby filing the Company’s Registration Statement on Form S-1. The Company is the proposed holding company for Athens Federal Community Bank, a federally chartered savings bank, the deposits of which are insured by the Federal Deposit Insurance Corporation.
A wire transfer in the amount of $1,403 has been executed pursuant to 17 C.F.R. § 202.3 in payment of the required filing fee.
If you have any questions about the filing, please contact the undersigned at (202) 508-5854.
Very truly yours,
KILPATRICK STOCKTON LLP
/s/ Victor L. Cangelosi
Victor L. Cangelosi
Enclosure
cc: | Jeffrey L. Cunningham, Athens Bancshares Corporation | |
Michael R. Hutsell, Athens Bancshares Corporation | ||
Andrew J. Glenn, Hazlett, Lewis & Bieter, PLLC | ||
Anthony Dugan, Hazlett, Lewis & Bieter, PLLC | ||
Harold Hanley, Keefe Bruyette & Woods, Inc. | ||
Charles Sloane, Keefe Bruyette & Woods, Inc. | ||
Allan Jean, Keefe Bruyette & Woods, Inc. |
ATLANTA AUGUSTA CHARLOTTE DUBAI NEW YORK RALEIGH STOCKHOLM WASHINGTON WINSTON-SALEM
U.S. Securities and Exchange Commission
September 17, 2009
Page 2
September 17, 2009
Page 2
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