GLEN BURNIE BANCORP
101 Crain Highway, S.E.
Glen Burnie, Maryland 21061
TEL (410) 766-3300
FAX (410) 787-8570
May 17, 2012
VIA EDGAR
Mark Webb
Legal Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Glen Burnie Bancorp |
| | Amendment No. 1 |
| | Registration Statement on Form S-3; File No. 333-181328 |
Dear Mr. Webb:
On behalf of the Company, we hereby respectfully request acceleration of the effectiveness of the above-referenced Post-Effective Amendment for 4:00 PM on May 18, 2012, or as soon as thereafter as practicable.
The Company hereby acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring this filing effective, does not foreclose the Commission from taking any action with respect to the filing, nor does it relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. The Company further acknowledges that the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please confirm the date and time of effectiveness of the Registration Statement to our counsel, Hillel Tendler, at 410-332-8552, fax 410-332-8553, or e-mail at ht@nqgrg.com
| Very truly yours, GLEN BURNIE BANCORP |
| |
| By: | /s/ John E. Porter |
| | John E. Porter Chief Financial Officer |