RIVERVIEW BANCORP INC — Capital/Financing Update 2010

Jul 22, 2010

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[Wunderlich Securities, Inc. Letterhead]

July 22, 2010

Via EDGAR and Facsimile

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Riverview Bancorp, Inc., Vancouver, Washington

Registration Statement on Form S-1 (Commission File No. 333-162621)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

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 Riverview Bancorp, Inc. in requesting the above-referenced Registration Statement on Form S-1 be declared effective on Tuesday, July 27, 2010, or as soon thereafter as practicable.

Sincerely,
/s/J. Wesley
Grace

cc: Michael Clampitt, Esquire, Division of Corporation Finance, Securities and Exchange

Commission

Allicia Lam, Staff , Esquire, Division of Corporation Finance, Securities and Exchange

Commission