[LETTERHEAD OF SANDLER O’NEILL & PARTNERS, L.P.]
February 7, 2011
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Re: | Fraternity Community Bancorp, Inc. |
Registration Statement on Form S-1 |
Request for Acceleration of Effectiveness |
File No. 333-170215 |
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 Fraternity Community Bancorp, Inc. (the “Company”) in requesting that the Company’s above-referenced Registration Statement on Form S-1 be declared effective at 11:00 a.m. on February 10, 2011 or as soon thereafter as practicable.
Very truly yours, | ||
SANDLER O’NEILL & PARTNERS, L.P. | ||
By: | Sandler O’Neill & Partners Corp., the sole general partner | |
By: | /s/ Christopher De Cresce | |
Name: | Christopher De Cresce | |
Title: | Authorized Signatory |