August 8, 2012
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Meetinghouse Bancorp, Inc.
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-180026
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 Meetinghouse Bancorp, Inc. (the “Company”) in requesting that the Company’s above-referenced registration statement on Form S-1 be declared effective on Friday, August 10, 2012 at 10:00 a.m. Eastern Time or as soon thereafter as practicable.
| Sincerely, | |
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| KEEFE, BRUYETTE & WOODS, INC. | |
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| /s/ Allan D. Jean | |
| Name: | Allan D. Jean |
| Title: | Vice President |
Keefe, Bruyette & Woods · 10 S. Wacker Dr., Suite 3400 · Chicago, IL 60606
312.423.8200 · Toll Free: 800.929.6113 · Fax: 312.423.8232