[DELANCO BANCORP, INC. LETTERHEAD]
February 6, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Delanco Bancorp, Inc.
Registration Statement on Form SB-2
Request for Acceleration of Effectiveness
File No. 333-139339
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the
above-referenced Registration Statement, Delanco Bancorp, Inc. (the "Company")
hereby requests that said Registration Statement on Form SB-2 be declared
effective on February 9, 2007, at 1:00 p.m. or as soon thereafter as
practicable.
Furthermore, the Company hereby acknowledges that:
o should the Securities and Exchange Commission (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;
o 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
o the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under federal
securities laws of the United States.
U.S. Securities and Exchange Commission
February 6, 2007
Page 2
If you have any questions regarding this request, please telephone
Joseph J. Bradley or Aaron M. Kaslow of Muldoon Murphy & Aguggia LLP at
202.362.0840.
Very truly yours,
DELANCO BANCORP, INC.
/s/ Robert M. Notigan
Robert M. Notigan
President and Chief Executive Officer
cc: Jessica Livingston, Securities and Exchange Commission
[RYAN BECK & CO. LETTERHEAD]
February 6, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Delanco Bancorp, Inc.
Registration Statement on Form SB-2
Request for Acceleration of Effectiveness
File No. 333-139339
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the
Securities and Exchange Commission promulgated under the Securities Act of 1933,
as amended, we hereby join Delanco Bancorp, Inc. (the "Company") in requesting
that the Company's above-referenced Registration Statement on Form SB-2 be
declared effective on February 9, 2007 at 1:00 p.m., or as soon thereafter as
practicable.
Very truly yours,
/s/ Robin P. Suskind
-------------------------
Robin P. Suskind:
Managing Director