[Letterhead of Jones, Walker, Waechter, Poitevent, Carrère & Denègre, LLP]
March 24, 2010
Mr. William Friar
Senior Financial Analyst
Division of Corporation Finance
Securities and Exchange Commission
Washington, DC 20549
| Re: | Fairmount Bancorp, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-163797 |
Dear Mr. Friar:
On behalf of Fairmount Bancorp, Inc., enclosed is Amendment No. 2 to the above-captioned Registration Statement. Amendment No. 2 is marked to indicate the changes made therein.
If you have any questions or additional comments concerning these responses, please telephone the undersigned at (202) 203-1088.
Sincerely,
/s/ Edward B. Crosland, Jr.
EBC/evg
Enclosure
| cc: | David Lyon |
| Joseph M. Solomon |
