May 14, 2012
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | HomeTrust Bancshares, Inc. |
Registration Statement on Form S-1
(File number 333-178817)
Dear Sir or Madam:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join HomeTrust Bancshares, Inc. (the “Company”) in requesting that the Company’s above-referenced registration statement on Form S-1 be declared effective on Monday, May 14, 2012, at 3:00 p.m., Washington, D.C. time, or as soon thereafter as practicable.
| KEEFE, BRUYETTE & WOODS, INC. | ||
| By: | /s/ Allan D. Jean | |
| Allan D. Jean Vice President | ||
| cc: | Todd K. Schiffman |
Assistant Director
Keefe, Bruyette & Woods · 10 S. Wacker Dr., Suite 3400 · Chicago, IL 60606
312.423.8200 · Toll Free: 800.929.6113 · Fax: 312.423.8232