[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