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                            MALIZIA SPIDI & FISCH, PC
                                ATTORNEYS AT LAW

1100 NEW YORK AVENUE, N.W.                            1900 SOUTH ATHERTON STREET
SUITE 340 WEST                                                         SUITE 101
WASHINGTON, D.C.  20005                                 STATE COLLEGE, PA  16801
(202) 434-4660                                                    (814) 272-3502
FACSIMILE: (202) 434-4661                             FACSIMILE:  (814) 272-3514

JOHN J. SPIDI                                        WRITER'S DIRECT DIAL NUMBER
SPIDI@MALIZIALAW.COM                                              (202) 434-4670


VIA EDGAR

January 31, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

         Re:      Parke Bancorp, Inc.
                  Registration Statement on Form S-4
                  ----------------------------------

Dear Sir or Madam:

         Accompanying  this  letter,  on  behalf  of Parke  Bancorp,  Inc.  (the
"Company"),  is the  Company's  Registration  Statement  on  Form  S-4  for  the
registration  of up to 2,852,226  shares of the common stock to be issued by the
Company  in  connection  with  the  reorganization  of  its  to be  wholly-owned
subsidiary,  Parke Bank (the  "Bank"),  into a one bank holding  company form of
organization.  A wire transfer to the  Securities and Exchange  Commission  (the
"SEC")  in the  amount  of  $6,220.65  in  payment  of the  filing  fee  for the
Registration  Statement has previously  been delivered to the account of the SEC
at Mellon Bank.

         The  Bank  became  a  reporting  company  under  Section  12(i)  of the
Securities  Exchange Act of 1934, as amended (the "Exchange  Act"),  in November
2002 and has been subject to the  reporting  requirements,  and filing  periodic
reports,  pursuant to Section 13(a) of the Exchange Act since that time with the
Federal Deposit Insurance Corporation ("FDIC").

         The Company intends to update its financial  statements included in the
Form S-4 to December 31, 2004, once its fiscal year end audit is completed.  The
Company anticipates filing an amendment to the Registration Statement to include
the updated  financial  statements on or about the first week of March 2005. The
Company intends to release its definitive proxy materials to its stockholders on
or about March 25, 2005, in connection  with its Annual Meeting of  Stockholders
to be held on April 26, 2005.


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MALIZIA SPIDI & FISCH, PC

Securities and Exchange Commission
January 31, 2005
Page 2

         Please call Tiffany A. Hasselman, Esq. of our office or the undersigned
with any questions or comments regarding the Registration Statement.

                                                 Sincerely,


                                                 /s/John J. Spidi
                                                 -------------------------------
                                                 John J. Spidi


Enclosure
cc:      Vito S. Pantilione, President and Chief Executive Officer
         James M. Boligitz, McGladrey & Pullen, LLP
         Tiffany A. Hasselman, Esq.


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