Parke Bancorp, Inc. ------------------- Via Facsimile (202) 942-9530 and Edgar - -------------------------------------- April 5, 2005 United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Parke Bancorp, Inc. Registration Statement on Form S-4 File No. 333-122406 Dear Sir or Madam: Pursuant to Rule 461 of Regulation C of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Parke Bancorp, Inc. (the "Company") hereby requests the above-referenced Registration Statement be declared effective on April 7, 2005 at 10:00 a.m. or as soon thereafter as practicable. Furthermore, the Company hereby acknowledges that: o if the Commission or the staff, acting pursuant to delegated authority, declares 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 federal securities laws of the United States. Parke Bancorp, Inc. By: /s/Ernest D. Huggard ---------------------------- Ernest D. Huggard Senior Vice President and Chief Financial Officer cc: Tiffany A. Hasselman, Esq.