0001437749-14-002991.txt : 20140409 0001437749-14-002991.hdr.sgml : 20140409 20140227171129 ACCESSION NUMBER: 0001437749-14-002991 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GUARANTY FEDERAL BANCSHARES INC CENTRAL INDEX KEY: 0001046203 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 431792717 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1341 WEST BATTLEFIELD CITY: SPRINGFIELD STATE: MO ZIP: 65807 BUSINESS PHONE: 4175204333 MAIL ADDRESS: STREET 1: 1341 WEST BATTLEFIELD CITY: SPRINGFIELD STATE: MO ZIP: 65807 CORRESP 1 filename1.htm gfed20140227b_corresp.htm

 

Guaranty Federal Bancshares, Inc.

1341 West Battlefield

Springfield, MO 65807

(417) 520-4333

 

 

 

 

February 27, 2014

 

 

VIA FACSIMILE AND EDGAR

 

Mr. Michael Clampitt

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:

Guaranty Federal Bancshares, Inc.

Registration Statement on Form S-1

File No. 333-191440

 

Dear Mr. Clampitt:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Guaranty Federal Bancshares, Inc. (the “Registrant”) hereby requests that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective under the Securities Act at 3:00 p.m., Eastern Time, on Monday, March 3, 2014, or as soon as possible thereafter as is practicable.

 

In connection with the request for acceleration, the Registrant acknowledges the following:

 

 

■

Should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

■

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

 

■

The Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 
 
 

 

Mr. Michael Clampitt

February 27, 2014

Page 2

 

 

 

Very truly yours,

 

GUARANTY FEDERAL BANCSHARES, INC.

 

     

 

 

 

 

 

 

 

 

 

By:

/s/ Shaun A. Burke

 

 

Name:

Shaun A. Burke

 

 

Title:

President and Chief Executive Officer