CORRESP 1 filename1.txt [Letterhead of Sandler O'Neill & Partners, L.P.] April 13, 2005 BY FACSIMILE AND EDGAR ----------------------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: BankFinancial Corporation. - Registration Statement on Form S-1 (File No. 333-119217) ------------------------------------------------------- Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby join BankFinancial Corporation (the "Company") in requesting that the Company's above-referenced registration statement on Form S-1 be declared effective on April 15, 2005, at 12:00 p.m., or as soon thereafter as is practicable. Very truly yours, SANDLER O'NEILL & PARTNERS, L.P. By: Sandler O'Neill & Partners, Corp., the sole general partner /s/ Michael Lacovara ---------------------------- Michael Lacovara An Officer of the Company