-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MU/+ztN0diX/R3ZYe3saB7oPRXwcrgUKM/cZi3Xc6PLaK8AI34GWWZnLkiB2iQOE 8WmrIsmAkY3RXQafhOrp0A== 0000946275-08-000168.txt : 20080327 0000946275-08-000168.hdr.sgml : 20080327 20080208115532 ACCESSION NUMBER: 0000946275-08-000168 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM PENN BANCORP INC CENTRAL INDEX KEY: 0001420821 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 000000000 STATE OF INCORPORATION: X1 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8150 ROUTE 13 CITY: LEVITTOWN STATE: PA ZIP: 19057 BUSINESS PHONE: 215-945-1200 MAIL ADDRESS: STREET 1: 8150 ROUTE 13 CITY: LEVITTOWN STATE: PA ZIP: 19057 CORRESP 1 filename1.txt MALIZIA SPIDI & FISCH, PC ATTORNEYS AT LAW 901 NEW YORK AVENUE, N.W. 1900 SOUTH ATHERTON STREET SUITE 210 EAST SUITE 101 WASHINGTON, D.C. 20001 STATE COLLEGE, PA 16801 (202) 434-4660 (814) 272-3502 FACSIMILE: (202) 434-4661 FACSIMILE: (814) 272-3514 TIFFANY A. HASSELMAN WRITER'S DIRECT DIAL NUMBER HASSELMAN@MALIZIALAW.COM (202) 434-8389 Via Edgar - --------- February 8, 2008 Michael Clampitt, Esq. Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: William Penn Bancorp, Inc. File No. 333-148219 Dear Mr. Clampitt: On behalf of William Penn Bancorp, Inc. (the "Company"), we are responding to your comments on the Company's registration statement. Risk Factors - ------------ There is a potential for loss on a sizable land loan in our portfolio. - ---------------------------------------------------------------------- 1. Revise the narrative to update the disclosure and add the outstanding balance as of the latest practicable date. We have revised this risk factor as requested. Sincerely, /s/Tiffany A. Hasselman Tiffany A. Hasselman cc: Mr. Charles Corcoran, President -----END PRIVACY-ENHANCED MESSAGE-----