[Luse Gorman Pomerenk & Schick Letterhead] (202) 274-2011 rpomerenk@luselaw.com February 3, 2010 VIA EDGAR - --------- Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn.: Christian Windsor, Special Counsel Re: Harvard Illinois Bancorp, Inc.: Registration Statement on Form S-1, File No. 333-161931 ------------------------------------------------------- Dear Mr. Windsor: On behalf of Harvard Illinois Bancorp, Inc. (the "Company"), the proposed holding company of Harvard Savings Bank (the "Bank"), and in accordance with Rule 101 of Regulation S-T, we filed Pre-Effective Amendment No. 2 to the Company's Registration Statement on Form S-1 (the "Amended S-1") on February 2, 2010. Set forth below is the Company's response to the staff's comment letter dated January 12, 2010. The Amended S-1 has been black-lined to reflect changes from Pre-Effective Amendment No. 1. 1. We have revised the consent to reflect the proper dates, as requested in the comment. * * * * * We trust the foregoing is responsive to the staff's comment. Please advise the undersigned at (202) 274-2011 or Kip A. Weissman of this office at (202) 274-2029 if the staff has any further comments. Respectfully, /s/ Robert B. Pomerenk Robert B. Pomerenk Enclosures cc: Gregory Dundas, Esq. Hugh West, Accounting Branch Chief Christina Harley, Staff Accountant Duffield J. Seyller, III, President and Chief Executive Officer Kip A. Weissman, Esq.