August 15, 2018
Via EDGAR and Email
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Timberland Bancorp, Inc., Hoquiam, Washington
Registration Statement on Form S-4 (Commission File No. 333-226389)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement, Timberland Bancorp, Inc. (the "Company") hereby respectfully requests that the above-referenced Registration Statement be declared effective at 3:00 p.m. Eastern Time on Friday, August 17, 2018, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Mr. John F. Breyer, Jr. of Breyer & Associates PC at (703) 883-1100.
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Sincerely,
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/s/Michael R. Sand
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Michael R. Sand
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President and Chief Executive Officer
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cc: David Lin, Esquire, Division of Corporation Finance, Securities and Exchange
Commission