Mid-Southern Bancorp, Inc.
300 North Water Street
Salem, Indiana 47167
May 10, 2018
Via Edgar
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Mid-Southern Bancorp, Inc., Salem, Indiana
Registration Statement on Form S-1 (Commission File No. 333-223875)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Mid-Southern Bancorp, Inc., an Indiana corporation (the "Company") hereby respectfully requests that the Company's Registration Statement on Form S-1 be declared effective at 11:00 a.m. on Monday, May 14, 2018, or as soon thereafter as practicable.
| Sincerely, |
| |
| /s/ Alexander G. Babey |
| |
| Alexander G. Babey President and Chief Executive Officer |
