February 10, 2005

Mail Stop 0408

By U.S. Mail and Facsimile to (202) 966-9409

Peter D. Griffith
President and Chief Executive Officer
FedFirst Financial Corporation
Donner at Sixth Street
Monessen, Pennsylvania 15062

Re:	FedFirst Financial Corporation
	Amendment No. 2 to Form SB-2, filed February 8, 2005
	File No. 333-121405

Dear Mr. Griffith:

      We have reviewed your amendment and have the following
comments.  Where indicated, we think you should revise your
document
in response to these comments.  If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary.  Please be as detailed as necessary in your
explanation.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

      The purpose of our review process is to assist you in your
compliance with the applicable disclosure requirements and to
enhance
the overall disclosure in your filing.  We welcome any questions
you
may have about our comments or on any other aspect of our review.
Feel free to call us at the telephone numbers listed at the end of
this letter.


Liquidity Management - Page 65 / Statement of Cash Flows - Page F-
5

1. We note your revised disclosure of loans disbursed and loan
principal repayments on page 71 of the prospectus.  Please
supplementally provide us with a rollforward of your loans
receivable
for all periods presented along with a reconciliation of this
rollforward to the disclosure on page 71 and to your statement of
cash flows.




Statement of Cash Flows - Page F-5

2. Please revise your statement of cash flows so that the sum of
the
components of cash flows from operating, investing and financing
activities equals the respective net amount as disclosed in your
statement.  In addition, please revise your statement of cash
flows,
if necessary, related to your cash flow data for loans receivable.

3. If applicable, please include a footnote quantifying the
changes
to the statement of cash flows and describing the reasons for
these
changes.

General

4. If applicable, please file an updated consent from your
independent registered public accounting firm.

*      *      *
Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and
* the company may not assert this action as defense in any
proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      You may contact Benjamin Phippen, Staff Accountant, at (202)
824-2906 or Joyce Sweeney, Senior Accountant at (202) 942-1939 if
you
have questions regarding comments on the financial statements and
related matters.  Please contact Gregory Dundas at (202) 942-2932
or
me at (202) 942-2889 with any other questions.

						Sincerely,



William Friar
Senior Financial Analyst

cc:	Paul M. Aguggia, Esq.
	Aaron M. Kaslow, Esq.
	Muldoon Murphy Faucette & Aguggia LLP
	5101 Wisconsin Avenue, N.W.
	Washington, D.C. 20016
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FedFirst Financial Corporation
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