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<SEC-DOCUMENT>0000950144-05-000047.txt : 20051007
<SEC-HEADER>0000950144-05-000047.hdr.sgml : 20051007
<ACCEPTANCE-DATETIME>20050104172106
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950144-05-000047
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Kentucky First Federal Bancorp
		CENTRAL INDEX KEY:			0001297341
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X1
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		479 MAIN STREET
		CITY:			HAZARD
		STATE:			KY
		ZIP:			41702
		BUSINESS PHONE:		(606) 436-3860

	MAIL ADDRESS:	
		STREET 1:		479 MAIN STREET
		CITY:			HAZARD
		STATE:			KY
		ZIP:			41702

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Kentucky First Federal Bancorp Inc
		DATE OF NAME CHANGE:	20040715
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                     [Letterhead of Capital Resources, Inc.]



                                January 4, 2005


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:  Kentucky First Federal Bancorp
              Registration Statement on Form S-1
              Request for Acceleration of Effectiveness
              File No. 333-119041

To Whom It May Concern:

         Capital Resources, Inc. hereby respectfully requests that the effective
date of the above referenced Registration Statement on Form S-1 be accelerated
to 5:30 p.m. on January 6, 2005, or as soon thereafter as practicable, subject
to confirmation by telephone.

                                        Very truly yours,

                                        /s/ James L. Ford

                                        James L. Ford
                                        Sr. Vice Presient





<PAGE>





                                January 4, 2005


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:  Kentucky First Federal Bancorp
              Registration Statement on Form S-1
              Request for Acceleration of Effectiveness
              File No. 333-119041

Ladies and Gentlemen:

         Pursuant to Rule 461 of Regulation C, and in connection with the
above-referenced Registration Statement, Kentucky First Federal Bancorp (the
"Company") hereby requests that said Registration Statement on Form S-1 be
declared effective at 5:30 p.m. on January 6, 2005, or as soon thereafter as
practicable, subject to confirmation by telephone.

         If you have any questions regarding this request, please telephone Gary
R. Bronstein or Joel E. Rappoport of Muldoon Murphy & Aguggia LLP at (202)
362-0840.

                                    Very truly yours,

                                    KENTUCKY FIRST FEDERAL BANCORP

                                    /s/ Tony D. Whitaker

                                    Tony D. Whitaker
                                    Chief Executive Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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