-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, J6vrzWbfJ1e9DY6euiaTayqPWCp7eEzcc38hA47B86Fy+Zs6OG1q4ZMXOR/q4aAa 0eSpDFrxdsqtvPCBYLlNWg== 0000939057-10-000212.txt : 20100910 0000939057-10-000212.hdr.sgml : 20100910 20100722164712 ACCESSION NUMBER: 0000939057-10-000212 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RIVERVIEW BANCORP INC CENTRAL INDEX KEY: 0001041368 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 911838969 STATE OF INCORPORATION: WA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 WASHINGTON STREET STREET 2: SUITE 900 CITY: VANCOUVER STATE: WA ZIP: 98660 BUSINESS PHONE: 360-693-6650 MAIL ADDRESS: STREET 1: 900 WASHINGTON STREET STREET 2: SUITE 900 CITY: VANCOUVER STATE: WA ZIP: 98660 CORRESP 1 filename1.htm accrv72210.htm
[RIVERVIEW BANCORP, INC. LETTERHEAD]

 
July 22, 2010



Via EDGAR and Facsimile

Securities and Exchange Commission
100 F Street, NE
Washington, D.C.  20549

Re:          Riverview Bancorp, Inc., Vancouver, Washington                                                                                                                     
Registration Statement on Form S-1 (Commission File No. 333-162621)
Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement, Riverview Bancorp, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1 be declared effective on Tuesday, July 27, 2010, or as soon thereafter as practicable.

Furthermore, the Company hereby acknowledges:

·     
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·     
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·     
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
  Sincerely, 
   
   
   
  /s/Patrick Sheaffer  
   
  Patrick Sheaffer 
  Chief Executive Officer 
 

cc:           Michael Clampitt, Esquire, Division of Corporation Finance, Securities and Exchange
     Commission
Allicia Lam, Staff, Esquire, Division of Corporation Finance, Securities and Exchange
     Commission
 
 

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