LETTER HEAD OF KILPATRICK TOWNSEND & STOCKTON LLP Suite 900 607 14th St., NW Washington DC 20005-2018 t 202 508 5800 f 202 508 5858

May 26, 2011 direct dial 202 508 5880 direct fax 202 204 5628 lberesford@kilpatricktownsend.com

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, DC 20549

Re: ASB Bancorp, Inc.

Registration Statement on Form S-1

Dear Sir or Madam:

Enclosed herewith for filing please find the Registration Statement on Form S-1 for ASB Bancorp, Inc., the proposed holding company for Asheville Savings Bank, S.S.B., a North Carolina chartered savings bank, the deposits of which are insured by the Federal Deposit Insurance Corporation. A wire transfer has been executed pursuant to 17 C.F.R. §202.3a in the amount of $9,674.00, which constitutes the filing fee for the Registration Statement.

If you have any questions regarding this filing, please contact the undersigned at 202-508-5880.

Very truly yours,

KILPATRICK TOWNSEND & STOCKTON LLP

/s/ Lori M. Beresford

Lori M. Beresford