SEC Comment Letter for BV Financial, (BVFL) — May 7, 2007
BV Financial, Inc.
Date: May 7, 2007 · CIK: 0001302387 · Accession: 0000000000-07-022621
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File numbers found in text: 000-51014
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Mail Stop 4561 April 5, 2007 Edmund T. Leonard Chairman of the Board and Chief Financial Officer BV Financial, Inc. 7114 North Point Road Baltimore, MD 21219 Re: BV Financial, Inc. Form 10-KSB for Fiscal Year Ended June 30, 2006 Filed September 28, 2006 File No. 000-51014 Dear Mr. Leonard: We have completed our limited review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Paul Cline Senior Accountant