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PVF CAPITAL CORP.
February 1, 2010
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: PVF Capital Corp.
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-163037
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the
above-referenced Registration Statement on Form S-1, PVF Capital Corp. (the
"Company") hereby requests that said Registration Statement on Form S-1 be
declared effective on Wednesday, February 3, 2010, at 10:00 a.m., Eastern time,
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 staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under federal securities laws of the United
States.
If you have any questions regarding this request, please telephone Sean P.
Kehoe of Kilpatrick Stockton LLP at 202.508.5881.
Very truly yours,
PVF CAPITAL CORP.
/s/ Robert J. King, Jr.
Robert J. King, Jr.
President and Chief Executive Officer