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[LETTERHEAD OF SANDLER O’NEILL & PARTNERS, L.P.]
November 8, 2016
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: HV Bancorp, Inc.
Registration Statement on Form S-1 (Registration No. 333-213537)
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 HV Bancorp, Inc. 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 4:00 p.m. on November 10, 2016, or as soon thereafter as may be practicable.
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Very Truly Yours,
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Sandler O’Neill & Partners, L.P.
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By:
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Sandler O’Neill & Partners, Corp.,
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the sole general partner
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/s/ Jennifer Docherty |
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Authorized Signatory
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