Via EDGAR
November 2, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: David Gessert
| Re: | WSFS Financial Corporation |
| Amendment No. 1 to Registration Statement on Form S-4 Filed November 2, 2018 | |
| File No. 333-227573 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, WSFS Financial Corporation hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on November 6, 2018, or as soon as practicable thereafter.
Please contact Michael P. Reed of Covington & Burling LLP at (202) 662-5988 with any questions you may have regarding this request. In addition, please notify Mr. Reed by telephone when this request for acceleration has been granted.
| Respectfully, | ||
| WSFS Financial Corporation | ||
By: | /s/ Mark A. Turner | |
Name: | Mark A. Turner | |
Title: | Chairman, President and Chief | |
Executive Officer | ||
cc: Dominic Canuso, WSFS Financial Corporation
Gerard P. Cuddy, Beneficial Bancorp, Inc.
Michael P. Reed, Covington & Burling LLP
Gary R. Bronstein, Kilpatrick Townsend & Stockton LLP