Date:    4/7/99  9:31 AM

Subject: File No. S7-30-98

To SEC
From Jim Salisbury CFO  WesterFed Financial Corp.
     
Gentlemen:  
This is in response to the proposal to shorten the filing deadlines for the 
10Q and !0K.  File No S7-30-98
I would like to go on record as opposed to this proposal as it would put an 
undo burden on our already time strapped accounting department.  Between 
the new rules to have our filings edgarized and the requirement that our 
audit firm and legal council review these reports I do not see how we can 
possibly meet these new deadlines.  In addition we have regulatory reports 
due to the OTS as well as our monthly board reporting.  Our directors are 
constantly asking us to reduce our costs and this would require hiring 
additional personnel at increased cost to the company.  I am asking that 
you leave the current reporting deadlines in place. I see no reason to 
shorten the reporting period as we have had no complaints from 
shareholders, analysts or the public and we are already doing the best we 
can to meet the current deadlines for the SEC.
     
Thank you for considering my concerns.
     
James A Salisbury
CFO  WesterFed Financial Corp ( Nasdaq  WSTR) 
110 East Broadway
Missoula, MT  59802
406-543-1333   Fax 406-543-1334