8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): March 16, 2007


                                VSB Bancorp, Inc.
             ------------------------------------------------------
             (Exact Name of Registrant as specified in its charter)


New York                               0-50237                  11-3680128
- --------------------------------------------------------------------------------
(State or other jurisdiction        Commission File            IRS Employer
 of incorporation)                       Number             Identification No.


               3155 Amboy Road, Staten Island, New York   10306
            --------------------------------------------------------
            Address of principal (Zip/Postal Code) executive offices


Registrant's telephone number: 718-979-1100


                                       n/a
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]  Written communication pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

[ ]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))




TABLE OF CONTENTS

ITEM 8.01   OTHER EVENTS
ITEM 9.01   FINANCIAL STATEMENTS AND EXHIBITS


SIGNATURES


ITEM 8.01   OTHER EVENTS

            On March 16, 2007, VSB Bancorp, Inc. (the "Company") announced that
its common stock will begin to be listed on the Nasdaq Capital Market that day
under the Company's current stock symbol "VSBN". Previously, the Company's
common stock was quoted on the Over-the-Counter Bulletin Board system. This
information and the accompanying press release were disseminated on March 16,
2007 through the broad distribution of the press release in a manner designed to
provide broad, non-exclusionary distribution of the information to the public,
but this voluntary report on Form 8-K is being filed so that the public can have
a consistent source for informational releases by searching the SEC's EDGAR
database.


ITEM 9.01   FINANCIAL STATEMENTS AND EXHIBITS

            d.)   Exhibits - Press Release dated March 16, 2007 of VSB Bancorp,
                  Inc., announcing that its common stock will begin to be listed
                  on the Nasdaq Capital Market under the Company's current stock
                  symbol "VSBN", is annexed as Exhibit 99.1.

            For additional information, see annexed Exhibit 99.1.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Dated: March 19, 2007


                                       VSB Bancorp, Inc.


                                       By: /s/ RAFFAELE M. BRANCA
                                           ------------------------------------
                                           Raffaele M. Branca
                                           Executive Vice President and CFO

INDEX TO EXHIBITS

Exhibit
No.         Description

99.1        Press Release announcing VSB Bancorp, Inc. listing on the Nasdaq
            Capital Market.

EX-99.1

                                                                    EXHIBIT 99.1

                                VSB Bancorp, Inc.
               Announces Its Listing on the Nasdaq Capital Market


Contact Name:
Ralph M. Branca
Executive Vice President
(718) 979-1100


Staten Island, New York March 16, 2007. VSB Bancorp, Inc. ("Company") announced
that its common stock will begin to be listed on the Nasdaq Capital Market today
under the Company's current stock symbol "VSBN". Previously, the Company's
common stock was quoted on the Over-the-Counter Bulletin Board system.

The Company believes that listing on the Nasdaq Capital Market may provide
stockholders with a more efficient method of trading its common stock. This
could potentially increase the liquidity of the Company's common stock.

Joseph J. LiBassi, Chairman of VSB Bancorp, Inc., stated, "Today is an exciting
chapter for our Company. The move to the Nasdaq Capital Market will give our
stockholders benefits from listing on a national exchange." Merton Corn,
President & CEO of VSB Bancorp, Inc., stated, "We have kept the same stock
symbol, "VSBN", so that the move to Nasdaq Capital Market should be seamless to
our stockholders. By listing on the Nasdaq Capital Market, we are giving our
stockholders access to a premier exchange."

VSB Bancorp, Inc. is the one-bank holding company for Victory State Bank.
Victory State Bank, a Staten Island based commercial bank, commenced operations
on November 17, 1997. The Bank's initial capitalization of $7.0 million was
primarily raised in the Staten Island community. The Bancorp's total equity has
increased to $17.7 million since the Bank was formed, primarily through the
retention of earnings. The Bank operates five full service locations in Staten
Island: the main office at 4142 Hylan Boulevard in Great Kills, and branches on
Forest Avenue, Hyatt Street, Hylan Boulevard and on Bay Street.

FORWARD LOOKING STATEMENTS

         This release contains forward-looking statements that are subject to
risks and uncertainties. Such risks and uncertainties may include but are not
necessarily limited to adverse changes in local, regional or national economic
conditions, fluctuations in market interest rates, changes in laws or government
regulations, changes in customer preferences, and changes in competition within
our market area. When used in this release or in any other written or oral
statements by the Company or its directors, officers or employees, words or
phrases such as "will result in," "management expects that," "will continue,"
"is anticipated," "estimate," "projected," or similar expressions, and other
terms used to describe future events, are intended to identify "forward-looking
statements" within the meaning of the Private Securities Litigation Reform Act
of 1995 ("PSLRA"). Readers should not place undue reliance on the
forward-looking statements, which reflect management's view only as of the date
of the statement. The Company undertakes no obligation to publicly revise these
forward-looking statements to reflect subsequent events or circumstances. This
statement is included for the express purpose of protecting the Company under
the PSLRA's safe harbor provisions.