[GLEN BURNIE BANCORP LETTERHEAD]
December 9, 2009
Via EDGAR
Mr. Hugh West
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Glen Burnie Bancorp (the “Company”) |
| | Form 10-K for the Fiscal Year ended December 31, 2008 |
| | Form 10-Q for the Quarter ended September 30, 2009 |
| | File No. 000-24047 |
Dear Mr. West:
I am writing to you in response to your follow up letter of December 1, 2009 regarding the referenced file number. As discussed today by telephone by our counsel and Mr. Marc Thomas, the Company is gathering the information in response to your comments and will respond during the week of December 28, 2009. Thank you.
Should you require any further information, please contact me or our counsel, Mr. Hillel Tendler at 410-332-8552.
Sincerely,
GLEN BURNIE BANCORP
/s/ John E. Porter
John E. Porter
Chief Financial Officer
| cc: | Mr. Michael G. Livingston |
| | Chief Executive Officer |
| | |
| | Marc Thomas, Staff Accountant |
