[LETTERHEAD OF SANDLER O’NEILL + PARTNERS]
August 8, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Ottawa Bancorp, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-211860
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 Ottawa 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 on Wednesday, August 10, 2016, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.
Very truly yours,
| ||
| SANDLER O’NEILL + PARTNERS, L.P. | ||
| By: | Sandler O’Neill & Partners Corp., | |
| the sole general partner | ||
| By: | /s/ Jennifer Docherty | |
| Authorized Signatory | ||
| cc: | Erin Martin, U.S. Securities and Exchange Commission |
Christopher Dunham, U.S. Securities and Exchange Commission
