0001104659-21-003925.txt : 20210216 0001104659-21-003925.hdr.sgml : 20210216 20210113172629 ACCESSION NUMBER: 0001104659-21-003925 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: William Penn Bancorporation CENTRAL INDEX KEY: 0001828376 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 CANAL STREET STREET 2: SUITE 104 CITY: BRISTOL STATE: PA ZIP: 19007 BUSINESS PHONE: 267-540-8500 MAIL ADDRESS: STREET 1: 10 CANAL STREET STREET 2: SUITE 104 CITY: BRISTOL STATE: PA ZIP: 19007 CORRESP 1 filename1.htm

[LETTERHEAD OF PIPER SANDLER & CO.]

January 13, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: William Penn Bancorporation

Registration Statement on Form S-1

Request for Acceleration of Effectiveness

File No. 333-249492

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 William Penn Bancorporation (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 on Friday, January 15, 2021, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Sincerely,

Piper Sandler & Co.

By:	/s/ Jennifer Docherty
	Jennifer Docherty
	Managing Director
	(Authorized Signatory)


cc:	John Stickel, U.S. Securities and Exchange Commission
	Susan Block, U.S. Securities and Exchange Commission