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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000943374-05-000391.txt : 20060914
<SEC-HEADER>0000943374-05-000391.hdr.sgml : 20060914
<ACCEPTANCE-DATETIME>20050414113330
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943374-05-000391
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BankFinancial CORP
		CENTRAL INDEX KEY:			0001303942
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15W060 NORTH FRONTAGE ROAD
		CITY:			BURR RIDGE
		STATE:			IL
		ZIP:			60527
		BUSINESS PHONE:		(800) 894-6900

	MAIL ADDRESS:	
		STREET 1:		15W060 NORTH FRONTAGE ROAD
		CITY:			BURR RIDGE
		STATE:			IL
		ZIP:			60527
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                [Letterhead of Sandler O'Neill & Partners, L.P.]




                                                                  April 13, 2005

BY FACSIMILE AND EDGAR
- -----------------------

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

              Re:  BankFinancial Corporation. -
                   Registration Statement on Form S-1 (File No. 333-119217)
                   -------------------------------------------------------

Ladies and Gentlemen:

     In accordance  with Rule 461 under the  Securities Act of 1933, as amended,
we hereby join BankFinancial  Corporation (the "Company") in requesting that the
Company's  above-referenced  registration  statement  on  Form  S-1 be  declared
effective  on  April  15,  2005,  at 12:00  p.m.,  or as soon  thereafter  as is
practicable.

                                   Very truly yours,


                                   SANDLER O'NEILL & PARTNERS, L.P.
                                   By: Sandler O'Neill & Partners, Corp.,
                                        the sole general partner

                                      /s/ Michael Lacovara
                                      ----------------------------
                                          Michael Lacovara
                                          An Officer of the Company
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
