Correspondence 0001193125-23-143062 from BV Financial, Inc. (BVFL)
BV Financial, Inc.
Date: May 12, 2023 · CIK: 0001302387 · Accession: 0001193125-23-143062
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File numbers found in text: 333-270496
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CORRESP 1 filename1.htm CORRESP BV Financial, Inc. 7114 North Point Road Baltimore, Maryland 21219 May 12, 2023 Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: BV Financial, Inc. Registration Statement on Form S-1 (Registration Number 333-270496) Request for Acceleration of Effectiveness Ladies and Gentlemen: BV Financial, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 15, 2023 at 4:00 p.m. EDT, or as soon thereafter as is practicable. Please contact Zachary Davis of Luse Gorman, PC at (202) 274-2021 if you have any questions concerning this matter. Very truly yours, /s/ David M. Flair David M. Flair Co-President and Chief Executive Officer