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): August 1, 2008

VSB Bancorp, Inc.

(Exact Name of Registrant as specified in its charter)

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

4142 Hylan Boulevard, Staten Island, New York 10308

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:

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

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

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

o 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 August 1, 2008, VSB Bancorp, Inc. (the “Company”) announced that its common stock will begin to be listed on the Nasdaq Global Market on August 4, 2008 under the Company’s current stock symbol “VSBN”. Previously, the Company’s common stock was listed on the Nasdaq Capital Market. This information and the accompanying press release were disseminated on August 1, 2008 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 August 1, 2008 of VSB Bancorp, Inc., announcing that its common stock will begin to be listed on the Nasdaq Global Market on August 4, 2008 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: August 1, 2008

VSB Bancorp, Inc.
By:	/s/ Raffaele M. Branca
	Raffaele M. Branca
	President, CEO and CFO

INDEX TO EXHIBITS

Exhibit No.	Description
99.1	Press Release announcing VSB Bancorp, Inc. listing on the Nasdaq Global Market.

EX-99.1

Exhibit 99.1

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

Contact Name:
Ralph M. Branca
President & CEO
(718) 979-1100

Staten Island, New York August 1, 2008. VSB Bancorp, Inc. (“Company”) announced that its common stock will begin to be listed on the Nasdaq Global Market on Monday August 4, 2008 under the Company’s current stock symbol “VSBN”. Previously, the Company’s common stock was listed on the Nasdaq Capital Market.

The Company believes that listing on the Nasdaq Global Market may provide stockholders with a more efficient method of trading its common stock, higher visibility, and could potentially increase the liquidity of the Company’s common stock.

Joseph J. LiBassi, Chairman of VSB Bancorp, Inc., stated, “We are pleased to announce that we are moving to the Nasdaq Global Market, which will give our stockholders benefits from listing on a worldwide exchange.” Raffaele (Ralph) M. Branca, President & CEO of VSB Bancorp, Inc., stated, “By listing on the Nasdaq Global Market, we are heightening our profile with the investing community and providing our stockholders with more effective execution on their transactions.”

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 $21.6 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.