JACKSONVILLE BANCORP, INC.
                             1211 West Morton Avenue
                          Jacksonville, Illinois 62650

May 11, 2010

VIA FACSIMILE AND EDGAR
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(202) 772-9216

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

       Re:   Jacksonville Bancorp, Inc.
             Registration Statement on Form S-1 (Registration Number 333-165466)
             Request for Acceleration of Effectiveness
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Ladies and Gentlemen:

     In  accordance  with  Rule  461  of  Regulation  C  promulgated  under  the
Securities Act of 1933,  Jacksonville Bancorp, Inc., a Maryland corporation (the
"Company"),  hereby requests that the Company's  Registration  Statement on Form
S-1 be declared  effective on May 14, 2010 at 12:30 p.m., or as soon  thereafter
as is practicable.

     The Company hereby acknowledges that:

          o    should the Commission or the staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing;

          o    the action of the  Commission  or the staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve the Company from its full responsibility for the adequacy
               and accuracy of the disclosure in the filing; and

          o    the  Company  may not  assert  this  action as a  defense  in any
               proceeding  initiated by the  Commission  or any person under the
               federal securities laws of the United States.

                                            Very truly yours,

                                            /s/ Diane S. Tone


                                            Diane S. Tone
                                            Chief Financial Officer