Keefe, Bruyette & Woods
August 7, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: | Delanco Bancorp, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-189244
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 Delanco Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective Friday, August 9, 2013, at 3:00 p.m., Eastern time, or as soon thereafter as practicable.
Very truly yours, | ||
KEEFE, BRUYETTE & WOODS, INC. | ||
By: | /s/ Robin Suskind | |
Name: Robin Suskind | ||
Title: Managing Director |
cc: | Jessica Livingston, Securities and Exchange Commission |