LETTER 1 filename1.txt Mail Stop 7010 December 1, 2005 By U.S. Mail and Facsimile Mr. Dean J. Brydon Chief Financial Officer Timberland Bancorp, Inc. 624 Simpson Avenue Hoquiam, Washington 98550 Re: Timberland Bancorp, Inc. Form 10-K for the Fiscal Year Ended September 30, 2004 Form 10-Q for the Fiscal Quarter Ended June 30, 2005 File No. 000-23333 Dear Mr. Brydon: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551-3865, Anne McConnell, Senior Staff Accountant, at (202) 551-3709 or, in their absence, to the undersigned at (202) 551- 3768. Sincerely, John Cash Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE