SANDLER O'NEILL PARTNERS






May 10, 2007

VIA FACSIMILE AND EDGAR
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(202) 772-9216

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

         Re: FSB Community Bankshares, Inc.
             Registration Statement on Form SB-2 (Registration Number
             333-141380) Request for Acceleration of Effectiveness
             ---------------------------------------------------------

Ladies and Gentlemen:

     In  accordance  with  Rule  461  of  Regulation  C  promulgated  under  the
Securities  Act of 1933,  we  hereby  join FSB  Community  Bankshares,  Inc.  in
requesting  that  the  effective  date  of  the  above-referenced   Registration
Statement be accelerated  so that it will become  effective at 12:00 noon on May
14, 2007, or as soon thereafter as may be practicable.

                                       Very Truly Yours,

                                       SANDLER O'NEILL & PARTNERS, L.P.
                                       By: Sandler O'Neill & Partners Corp.,
                                       the sole general partner

                                       /s/ Michael Lacovara
                                       --------------------------------------
                                       Name:  Michael Lacovara
                                       Title: Secretary