CORRESP 1 filename1.htm

 

 

May 11, 2015

 

Via Edgar

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Request for Acceleration of Effectiveness  
    Wells Financial Corp.  
    Registration Statement on Form S-1  
    Registration No. 333-202694  

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Wells Financial Corp. in requesting that the effective date of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective at 10:00 a.m. on May 14, 2015, or as soon thereafter as may be practicable.

 

  Very Truly Yours,
   
  STERNE, AGEE & LEACH, INC.
   
By:   /s/ Allan D. Jean
  Name: Allan D. Jean
  Title: Director