0001193125-11-217811.txt : 20110926 0001193125-11-217811.hdr.sgml : 20110926 20110810123353 ACCESSION NUMBER: 0001193125-11-217811 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ASB Bancorp Inc CENTRAL INDEX KEY: 0001520300 IRS NUMBER: 000000000 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 CHURCH STREET CITY: ASHEVILLE STATE: NC ZIP: 28801 BUSINESS PHONE: 828-254-7411 MAIL ADDRESS: STREET 1: 11 CHURCH STREET CITY: ASHEVILLE STATE: NC ZIP: 28801 CORRESP 1 filename1.htm Acceleration Request Company

[LETTERHEAD OF ASB BANCORP, INC.]

August 10, 2011

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

  Re: ASB Bancorp, Inc.

Registration Statement on Form S-1

Request for Acceleration of Effectiveness

File No. 333-174527

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, ASB Bancorp, Inc. (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Friday, August 12, 2011, at 3:00 p.m., Eastern time, or as soon thereafter as practicable.

Furthermore, the Company hereby acknowledges that:

 

  •  

should the Securities and Exchange Commission (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;

 

  •  

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

 

  •  

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

If you have any questions regarding this request, please telephone Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.

 

Very truly yours,
ASB BANCORP, INC.
/s/ Suzanne S. DeFerie
Suzanne S. DeFerie
President and Chief Executive Officer

 

cc: Michael Johnson, U.S. Securities and Exchange Commission
CORRESP 2 filename2.htm Acceleration Request Underwriter

[LETTERHEAD OF KEEFE, BRUYETTE & WOODS, INC.]

August 10, 2011

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 

  Re: ASB Bancorp, Inc.

Registration Statement on Form S-1

Request for Acceleration of Effectiveness

File No. 333-174527

Ladies and Gentlemen:

In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join ASB Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective Friday, August 12, 2011, at 3:00 p.m., Eastern time, or as soon thereafter as practicable.

 

Very truly yours,
KEEFE, BRUYETTE & WOODS, INC.
By:  

/s/ Allan D. Jean

  Name: Allan D. Jean
  Title:   Vice President

 

cc: Michael Johnson, Securities and Exchange Commission