Suite 900 607 14th St., NW
Washington DC 20005-2018
t 202 508 5800   f 202 508 5858
www.KilpatrickStockton.com

	direct dial 202 508 5854
	direct fax 202 585 0904
September 17, 2009	vcangelosi@kilpatrickstockton.com

VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

      Re: Athens Bancshares Corporation
Athens, Tennessee
Registration Statement on Form S-1

Dear Sir or Madam:

     On behalf of Athens Bancshares Corporation (the “Company”), we are hereby filing the Company’s Registration Statement on Form S-1. The Company is the proposed holding company for Athens Federal Community Bank, a federally chartered savings bank, the deposits of which are insured by the Federal Deposit Insurance Corporation.

     A wire transfer in the amount of $1,403 has been executed pursuant to 17 C.F.R. § 202.3 in payment of the required filing fee.

     If you have any questions about the filing, please contact the undersigned at (202) 508-5854.

Very truly yours,

KILPATRICK STOCKTON LLP

/s/ Victor L. Cangelosi                                                

Victor L. Cangelosi

Enclosure

cc:	Jeffrey L. Cunningham, Athens Bancshares Corporation
	Michael R. Hutsell, Athens Bancshares Corporation
	Andrew J. Glenn, Hazlett, Lewis & Bieter, PLLC
	Anthony Dugan, Hazlett, Lewis & Bieter, PLLC
	Harold Hanley, Keefe Bruyette & Woods, Inc.
	Charles Sloane, Keefe Bruyette & Woods, Inc.
	Allan Jean, Keefe Bruyette & Woods, Inc.

ATLANTA    AUGUSTA    CHARLOTTE    DUBAI    NEW YORK    RALEIGH    STOCKHOLM    WASHINGTON    WINSTON-SALEM

U.S. Securities and Exchange Commission
September 17, 2009
Page 2

Anthony Cannizzaro, Keefe Bruyette & Woods, Inc.
Martin Meyrowitz, Silver, Freedman & Taff LLP
Michael Keller, Keller & Company, Inc.
John Shaffer, Keller & Company, Inc.
Ronald Riggins, RP Financial, LC
Gregory Dunn, RP Financial, LC
Paul M. Aguggia, Esq.
Thomas P. Hutton, Esq.
Christina M. Gattuso, Esq.
Suzanne A. Walker, Esq.
Stephen F. Donahoe, Esq.