[LETTERHEAD OF SANDLER O’NEILL & PARTNERS]
November 4, 2013
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Waterstone Financial, Inc.
Registration Statement on Form S-1 (Registration Number 333-189160)
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 Waterstone Financial, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 p.m. on November 6, 2013, or as soon thereafter as may be practicable.
| | Very Truly Yours, |
| | |
| | Sandler O’Neill & Partners, L.P. |
| By: | Sandler O’Neill & Partners, Corp., |
| | the sole general partner |
| | |
| | /s/ Jennifer Docherty |
| | |
| | An Officer of the Corporation |
| | |
