ES Bancshares, Inc.
68 North Plank Road
Newburgh, New York 12550
Telephone (866) 646-0003
Facsimile (845) 451-7878
May 23, 2006
VIA FACSIMILE AND EDGAR
(202) 772-9216
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: ES Bancshares, Inc. (Registration Number 333-133029)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
On behalf of ES Bancshares, Inc. (the "Company"), we hereby withdrawal our
prior acceleration request dated April 28, 2006 with respect to the above
captioned Registration Statement and request that the Company's Registration
Statement on Form S-4 be declared effective on May 25, 2006, at 11:00 a.m., or
as soon thereafter as is practicable.
The Company hereby acknowledges that:
o should 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 the federal securities
laws of the United States.
Very truly yours,
/s/ Anthony P. Costa
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Anthony P. Costa
Chairman of the Board and
Chief Executive Officer