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[HOMETOWN BANCORP, INC. LETTERHEAD]
May 10, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Hometown Bancorp, Inc.
Registration Statement on Form SB-2
Request for Acceleration of Effectiveness
File No. 333-141351
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the
above-referenced Registration Statement, Hometown Bancorp, Inc. (the "Company")
hereby requests that said Registration Statement on Form SB-2 be declared
effective on May 14, 2007, at 2:00 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.
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U.S. Securities and Exchange Commission
May 10, 2007
Page 2
If you have any questions regarding this request, please telephone
Joseph J. Bradley Muldoon Murphy & Aguggia LLP at 202.686.4947.
Very truly yours,
HOMETOWN BANCORP, INC.
/s/ Stephen W. Dederick
Stephen W. Dederick
Vice President and Chief Financial Officer
cc: Christian Windsor, Securities and Exchange Commission
Kathryn McHale, Securities and Exchange Commission
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[SANDLER O'NEILL & PARTNERS, L.P. LETTERHEAD]
May 10, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Hometown Bancorp, Inc.
Registration Statement on Form SB-2
Request for Acceleration of Effectiveness
File No. 333-141351
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 Hometown Bancorp, Inc. in requesting that the
above-referenced Registration Statement on Form SB-2 be declared effective on
May 14, 2007 at 2:00 p.m. or as soon thereafter as practicable.
Very truly yours,
/s/ Michael Lacovara
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Name: Michael Lacovara
Title: Principal
cc: Christian Windsor, Securities and Exchange Commission
Kathryn McHale, Securities and Exchange Commission