0001104659-15-038120.txt : 20150622 0001104659-15-038120.hdr.sgml : 20150622 20150514145500 ACCESSION NUMBER: 0001104659-15-038120 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Equitable Financial Corp. CENTRAL INDEX KEY: 0001635626 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 113 N. LOCUST ST. CITY: GRAND ISLAND STATE: NE ZIP: 68801 BUSINESS PHONE: 308-382-3136 MAIL ADDRESS: STREET 1: 113 N. LOCUST ST. CITY: GRAND ISLAND STATE: NE ZIP: 68801 CORRESP 1 filename1.htm

 

EQUITABLE FINANCIAL CORP.

113 North Locust Street

Grand Island, Nebraska 68801

 

May 14, 2015

 

Securities and Exchange Commission

VIA EDGAR

Division of Corporation Finance

 

100 F Street, N.E.

 

Washington, D.C. 20549

 

 

Re:          Equitable Financial Corp.

Registration Statement on Form S-1 (File No. 333-202707)

Request for Acceleration of Effectiveness

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of Regulation C, Equitable Financial Corp., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1, as amended, be declared effective at 3:00 p.m. on May 14, 2015, or as soon thereafter as is practicable.

 

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 the federal securities laws of the United States.

 

If you have any questions regarding this request, please contact David J. Routh of Cline Williams Wright Johnson & Oldfather, L.L.P. at 402-474-6900.

 

 

Very truly yours,

 

 

 

EQUITABLE FINANCIAL CORP.

 

 

 

/s/ Thomas E. Gdowski

 

Thomas E. Gdowski, President and CEO

 

(Duly Authorized Representative)