[LETTERHEAD OF KEEFE, BRUYETTE & WOODS, INC.]
May 12, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | MSB Financial Corp. |
| Registration Statement on Form S-1 (Registration No. 333-202573) |
| 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 MSB Financial Corp. in requesting that the effective date of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective at 2:00 p.m. on May 14, 2015, or as soon thereafter as may be practicable.
| Sincerely, | ||
| Keefe, Bruyette & Woods, Inc. | ||
| By: | /s/ Robin P. Suskind | |
| Robin P. Suskind | ||
| Managing Director | ||
