May 12, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

BV Financial, Inc.

Registration Statement on Form S-1 (Registration Number 333-270496)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join BV Financial, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m. EDT on May 15, 2023, or as soon thereafter as may be practicable.