SANDLER O’NEILL & PARTNERS, L.P.
919 Third Avenue, 6th Floor
New York, New York 10022
August 8, 2014
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Michael Clampitt
| Re: | Beverly Financial, Inc. |
| Registration Statement on Form S-1, as amended (File No. 333-196509) |
| Request for Acceleration of Effective Date |
Dear Mr. Clampitt:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Beverly Financial, 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 August 12, 2014, or as soon thereafter as possible.
| Very Truly Yours, | ||
| By: | /s/ Catherine A. Lawton | |
| Name: Catherine A. Lawton | ||
| Title: Principal | ||
