-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000939057-06-000089.txt : 20061113
<SEC-HEADER>0000939057-06-000089.hdr.sgml : 20061110
<ACCEPTANCE-DATETIME>20060418154528
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000939057-06-000089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RIVERVIEW BANCORP INC
		CENTRAL INDEX KEY:			0001041368
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				911838969
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		900 WASHINGTON STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98660
		BUSINESS PHONE:		360-693-6650

	MAIL ADDRESS:	
		STREET 1:		900 WASHINGTON STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98660
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>



                          [Riverview Bancorp, Inc. Letterhead]




TO:         Mr. Amit Pande
            Assistant Chief Accountant
            Mail Stop 4561
            Division of Corporate Finance
            Securities and Exchange Commission
            100 F Street N.E.
            Washington D.C 20549

            Ms. Chris Harley
            Staff Accountant
            Division of Corporate Finance
            Securities and Exchange Commission

FROM:       Riverview Bancorp, Inc.

DATE:       April 19, 2006

RE:         Response to SEC Comments Dated March 28, 2006
            Form 10-K for Fiscal year ended March 31, 2005
            Filed June 17, 2005
            Forms 10-Q for the quarters ended June 30, 2005 &
            September 30, 2005 & December 31, 2005
            File No. 000-22957


Dear Mr. Pande and Ms. Harley:


I received your comment letter dated March 28, 2006 on April 18, 2006 with a
United States postage stamp date of April 12, 2006 on the envelope.  I called
Chris Harley on April 18 and left a voice message.  On April 19, 2006 I talked
to her on the telephone and requested an extension of ten days to May 8, 2006
for filing Riverview Bancorp, Inc. responses.  Chris agreed to the extension
of time to May 8, 2006.  Please confirm.

Sincerely,

/s/Ron Dobyns

Ron Dobyns
Riverview Bancorp, Inc.
SVP/CFO


<PAGE>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
