August 10, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness | |
| Carroll Bancorp, Inc. | ||
| Registration Statement on Form S-1 | ||
| File No. 333-172770 (the “Registration Statement”) |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Carroll Bancorp, Inc. (the “Company”) hereby requests that the effectiveness for the above-captioned Registration Statement filed under the Securities Act be accelerated to 4:00 p.m., Eastern Time, on August 12, 2011, or as soon thereafter as practicable.
The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement, and (iii) the Company may not assert 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.
| Very truly yours, | ||
| CARROLL BANCORP, INC. | ||
| By: | /s/ Russell J. Grimes | |
| Russell J. Grimes | ||
| President and Chief Executive Officer | ||
[Stifel, Nicolaus & Company, Incorporated Letterhead]
August 10, 2011
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Carroll Bancorp, Inc. | |
| Registration Statement on Form S-1 | ||
| Request for Acceleration of Effectiveness | ||
| File No. 333-172770 |
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 Carroll Bancorp, Inc. (the “Company”) in requesting that the Company’s above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective on August 12, 2011, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
| Very truly yours, | ||
| /s/ David P. Lazar | ||
| Name: | David P. Lazar | |
| Title: | Managing Director | |