June 20, 2005 Mail Stop 0408 By U.S. Mail and facsimile to (410) 529-0147 Ms. Bonnie M. Klein Vice President and Treasurer BCSB Bankcorp, Inc. 4111 E. Joppa Road, Suite 300 Baltimore, MD 21236 Re:	BCSB Bankcorp, Inc. Form 10-K for the period ended September 30, 2004 Form 10-Q for fiscal 2004 and 2005 	File No. 000-24589 Dear Ms. Klein: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 					Sincerely, 		John P. Nolan 		Accounting Branch Chief