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CORRESP
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corresp

WAUWATOSA HOLDINGS, INC.

11200 West Plank Court

Wauwatosa, Wisconsin 53226

(414) 258-5880

August 11, 2005

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.W.

Washington DC 20002

Attention: Mr. William C-L Friar

    Re:

    Wauwatosa Holdings, Inc.

Registration Statement on Form S-1 (No. 333-125715)

Acceleration Request

Ladies and Gentlemen:

     Wauwatosa Holdings, Inc. hereby requests that its above referenced Registration Statement on
Form S-1, as amended by Amendment No. 2, be made effective at 3:00 p.m., Eastern Time, on Thursday,
August 11, 2005, or as soon thereafter as is practicable, subject to confirmation by telephone to
our counsel Hoyt R. Stastney at Quarles & Brady LLP at 414-277-5143.

     In connection with this acceleration request, Wauwatosa Holdings acknowledges the following:

    (i)

    Should the Securities and Exchange Commission (the “Commission”) or its staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

    (ii)

    The action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve Wauwatosa Holdings from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and

    (iii)

    Wauwatosa Holdings may not assert this action as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

WAUWATOSA HOLDINGS, INC.

    By:
    /s/  Richard C. Larson

    Richard C. Larson

    Chief Financial Officer