[LETTERHEAD OF SANDLER O’NEILL & PARTNERS]
November 4, 2013
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Waterstone Financial, Inc.
Registration Statement on Form S-1 (Registration Number 333-189160)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Waterstone Financial, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 p.m. on November 6, 2013, or as soon thereafter as may be practicable.
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Very Truly Yours,
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Sandler O’Neill & Partners, L.P.
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By:
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Sandler O’Neill & Partners, Corp.,
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the sole general partner
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/s/ Jennifer Docherty
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An Officer of the Corporation
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