Neffs Bancorp (NEFB) CORRESP Correspondence with SEC

[Letterhead of Neffs Bancorp, Inc.]

May 11, 2011

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-3628

Attn.:	Perry Hindin, Esq. Special Counsel Office of Mergers and Acquisitions
	Re:	Neffs Bancorp, Inc. Schedule 13E-3 Filed on April 11, 2011 File No. 5-86176 Preliminary Proxy Statement Filed on April 8, 2011 File No. 0-32605

Dear Mr. Hindin:

In connection with the above-referenced filings by Neffs Bancorp, Inc. (the “Company”), the Company acknowledges that:

· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

May 11, 2011

Page 2

Please contact our attorney, Ned Quint, at (202) 274-2007 if you have any questions.

Respectfully,

/s/ Kevin Schmidt

Kevin Schmidt

Vice President

cc:      Ned Quint, Esq.