BOENNING & SCATTERGOOD, INC.
February 6, 2015
Via Facsimile and Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael Clampitt, Esq.
| Re: | Village Bank and Trust Financial Corp. | |
| Registration Statement on Form S-1 (Registration No. 333-200147) | ||
| Request for Acceleration of Effectiveness |
Dear Mr. Clampitt:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Village Bank and Trust Financial Corp. in requesting that the effective date of the above-referenced Registration Statement, as amended, be accelerated so that it will become effective at 10:00 a.m. Eastern time on February 10, 2015, or as soon thereafter as may be practicable.
| Very Truly Yours, | |
| Boenning & Scattergood, Inc. | |
| /s/ Michael C. Voinovich | |
| Name: Michael C. Voinovich | |
| Title: Managing Director |