[Keefe, Bruyette & Woods Letterhead]
March 26, 2015
Via FAcsimile and Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Poage Bankshares, Inc. Registration Statement on Form S-1 (Commission File No. 333-201027) Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Poage Bankshares, Inc. in requesting that the effective date of the above-referenced Registration Statement, as amended, be accelerated so that it will become effective at 4:00 p.m. Eastern time on March 31, 2015, or as soon thereafter as may be practicable.
Very Truly Yours,
Keefe, Bruyette & Woods, Inc.
/s/ Harold T. Hanley, III
Name: Harold T. Hanley, III
Title: Managing Director
