D.A. Davidson & Co.
                              8 Third Street North
                             Great Falls, MT 59401.

                                December 8, 2006

VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

         Re:      WSB Financial Group, Inc.
                  Registration Statement on Form S-1
                  File No. 333-137038

     Pursuant  to Rule  461 of the  General  Rules  and  Regulations  under  the
Securities  Act of 1933,  as amended,  D.A.  Davidson & Co. (the  "Underwriter")
hereby joins in the request of WSB Financial Group, Inc. that the effective date
of the  above-captioned  Registration  Statement,  as amended, be accelerated to
3:00 p.m.  Eastern  Standard  Time on Tuesday,  December  12,  2006,  or as soon
thereafter as practicable.

     In connection with the distribution of the preliminary prospectus contained
in the  above-referenced  Registration  Statement,  as amended, the underwriters
hereby confirm that they have complied with the  requirements  of Rule 460 under
the Act.

     This is to further advise you that the underwriters have complied with Rule
15c2-8 under the Securities Exchange Act of 1934, as amended, with regard to the
delivery of preliminary  prospectuses,  and will continue to comply therewith in
connection with the delivery of final prospectuses.



                                            D.A. Davidson & Co.



                                            By:   /s/ Monte Giese
                                                  ---------------
                                                  Monte Giese
                                                  Managing Director