guaranty_corresp-081612.htm
August 17, 2012
Mr. Michael F. Johnson
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re:
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Guaranty Federal Bancshares, Inc.
Registration Statement on Form S-1 (SEC File No. 333-183062)
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Dear Mr. Johnson:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Guaranty Federal Bancshares, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 9:00 a.m., Eastern Time, on August 21, 2012 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised the undersigned intends to effect the following approximate distribution of copies of the Preliminary Prospectus to be dated August 21, 2012:
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Institutions
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850 |
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Others
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100 |
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Total
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950 |
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[SIGNATURE PAGE FOLLOWS]
Very truly yours,
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
SANDLER O’NEILL & PARTNERS, L.P.
By:
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MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
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By:
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/s/ William D. Hobbs
Name: William D. Hobbs
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By:
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SANDLER O’NEILL & PARTNERS, L.P.
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By:
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Sandler O’Neill & Partners Corp.,
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By:
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/s/ Robert A. Kleinert
Name: Robert A. Kleinert
Title: An Officer of the Corporation
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For themselves and as Representatives of the other Underwriters