<Page>1 STIFEL, NICOLAUS & COMPANY, INCORPORATED February 1, 2010 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: PVF Capital Corp. Registration Statement on Form S-1 Request for Acceleration of Effectiveness File No. 333-163037 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 PVF Capital Corp. (the "Company") in requesting that the effectiveness of the Company's above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Wednesday, February 3, 2010 at 10:00 a.m., Eastern time, or as soon thereafter as practicable. Very truly yours, /s/ Stifel, Nicolaus & Company, Incorporated STIFEL, NICOLAUS & COMPANY, INCORPORATED