[LETTERHEAD OF WILLIAM PENN BANCORPORATION]
January 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: William Penn Bancorporation
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-249492
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, William Penn Bancorporation (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Friday, January 15, 2021, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.
If you have any questions regarding this request, please telephone Gary R. Bronstein of Kilpatrick Townsend & Stockton LLP at 202.508.5892 or Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.
Very truly yours, | |
WILLIAM PENN BANCORPORATION | |
/s/ Kenneth J. Stephon | |
Kenneth J. Stephon | |
President and Chief Executive Officer |
cc: John Stickel, U.S. Securities and Exchange Commission
Susan Block, U.S. Securities and Exchange Commission