0000939057-22-000108.txt : 20220525 0000939057-22-000108.hdr.sgml : 20220525 20220422112103 ACCESSION NUMBER: 0000939057-22-000108 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FS Bancorp, Inc. CENTRAL INDEX KEY: 0001530249 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036] IRS NUMBER: 454585178 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6920 220TH STREET SW CITY: MOUNTLAKE TERRACE STATE: WA ZIP: 98043 BUSINESS PHONE: 425-771-5299 MAIL ADDRESS: STREET 1: 6920 220TH STREET SW CITY: MOUNTLAKE TERRACE STATE: WA ZIP: 98043 CORRESP 1 filename1.htm





April 22, 2022


Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.,
Washington, D.C.  20549

Attention: David Gessert

Re:      FS Bancorp, Inc.
Request for Acceleration of Effectiveness of
Registration Statement on Form S-3 (File No. 333-264269)

Dear Mr. Gessert:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, FS Bancorp, Inc. (“Company”) hereby respectfully requests acceleration of the effective date of the above-referenced registration statement on Form S-3 to 3:00 p.m., Eastern Daylight Time, on Wednesday, April 27, 2022, or as soon thereafter as is practicable.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone call to John F. Breyer, Jr. of Breyer & Associates PC, the registrant’s legal counsel at, (703) 883-1100.

 
Sincerely, 
 
 
 
FS BANCORP, INC.
 
 
   
  By:              /s/Matthew D. Mullet                         
 
Name:     Matthew D. Mullet 
 
Title:      Chief Financial Officer





6920 220th St. SW• Mountlake Terrace WA 98043 • 800.683.0973
fsbwa.com


GRAPHIC 2 image00001.jpg begin 644 image00001.jpg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