FSB COMMUNITY BANKSHARES, INC.
                                 45 Main Street
                            Fairport, New York 14450

May 10, 2007

VIA FACSIMILE AND EDGAR
- ------------------------
(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
             333-141350) Request for Acceleration of Effectiveness
             ---------------------------------------------------------

Ladies and Gentlemen:

     FSB Community  Bankshares,  Inc., a federal  corporation  (the  "Company"),
hereby  requests  that the  Company's  Registration  Statement  on Form  SB-2 be
declared  effective on May 14, 2007 at 12:00 noon,  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/ Dana C. Gavenda
                                            ----------------------------------
                                            Dana C. Gavenda
                                            Chief Executive Officer
                                            (Duly Authorized Representative)