[Provident Community Bancshares Letterhead]
August 29, 2011
Via EDGAR
John P. Nolan
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Provident Community Bancshares
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 29, 2011
Form 10-Q for Fiscal Quarter Ended June 30, 2011
Filed August 12, 2011
File No. 1-5735
Dear Mr. Nolan:
Pursuant to my telephone conversation with Commission staff today, the Company hereby undertakes that it will file its responses to the Staff’s comment letter no later than Wednesday, October 5, 2011.
Please contact the undersigned at (864) 429-1864 if you have any questions.
Sincerely,
/s/ Richard H. Flake
Richard H. Flake
Executive Vice President and Chief Financial Officer
cc: Benjamin Phippen, Securities and Exchange Commission
