December 14, 2011

Via EDGAR

John P. Nolan

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re:      Provident Community Bancshares

Form 10-K for Fiscal Year Ended December 31, 2010

Filed March 29, 2011

Form 10-Q for Fiscal Quarter Ended June 30, 2011

Filed August 12, 2011

Form 10-Q for the quarterly period ended September 30, 2011

Filed November 14, 2011

File No. 033-08080

Dear Mr. Nolan:

Pursuant to my telephone conversation with Commission staff today, the Company hereby undertakes that it will file its responses to the Staff’s comment letter no later than Friday, February 10, 2012.

Please contact the undersigned at (864) 429-1864 if you have any questions.

Sincerely,

Richard H. Flake

Executive Vice President and Chief Financial Officer

cc:           Benjamin Phippen, Securities and Exchange Commission