[LETTERHEAD OF SANDLER O’NEILL + PARTNERS]
November 9, 2011
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Wellesley Bancorp, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-176764
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 Wellesley Bancorp, Inc. (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 Monday, November 14, 2011, at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
Very truly yours,
| SANDLER O’NEILL & PARTNERS, L.P. | ||
| By: |
Sandler O’Neill & Partners Corp., the sole general partner | |
| By: |
/s/ Christopher S. Hooper | |
| Christopher S. Hooper An Officer of the Corporation |
| cc: | Jessica Livingston, Securities and Exchange Commission |