[LETTERHEAD OF KEEFE, BRUYETTE & WOODS, INC.]
May 10, 2013
Via Facsimile and Edgar
(202) 772-9216
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Sunnyside Bancorp, Inc. |
Registration Statement on Form S-1 (Registration Number 333-187317)
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 Sunnyside Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 10:00 a.m. on May 14, 2013, or as soon thereafter as may be practicable.
Very Truly Yours, | |
Keefe, Bruyette & Woods, Inc. | |
/s/ Robin P. Suskind | |
Name: Robin P. Suskind | |
Title: Managing Director |