[LETTERHEAD OF KEEFE, BRUYETTE & WOODS, INC.]
May 14, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Equitable Financial Corp. |
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| Registration Statement on Form S-1 (Registration Number 333-202707) |
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| Request for Acceleration of Effectiveness |
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Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Equitable Financial Corp. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 3:00 p.m. on May 14, 2015, or as soon thereafter as may be practicable.
| Very Truly Yours, |
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| Keefe, Bruyette & Woods, Inc. |
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| /s/ Harold T. Hanley |
| Name: Harold T. Hanley |
| Title: Managing Director |