May 10, 2022
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
VWF Bancorp, Inc.
|
Registration Statement on Form S-1 (Registration Number 333-263476)
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 VWF Bancorp, Inc. in requesting that the effective date of the above-referenced Registration
Statement be accelerated so that it will become effective at 11:00 a.m. EDT on May 13, 2022, or as soon thereafter as may be practicable.
PERFORMANCE TRUST CAPITAL PARTNERS, LLC
By: /s/ Allan Jean
Name: Allan Jean
Title: Director