BankFinancial
                                                                             MHC

April 13, 2005

VIA EDGAR

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

    Re:      BankFinancial Corporation
             Registration Statement on Form S-1 (Registration Number 333-119217)
             Request for Acceleration of Effectiveness

Ladies and Gentlemen:

     BankFinancial Corporation,  a Maryland corporation (the "Company"),  hereby
requests  that the  Company's  Registration  Statement  on Form S-1 be  declared
effective  on  April  15,  2005  at  12:00  Noon,  or as soon  thereafter  as is
practicable.

         The Company hereby acknowledges that:

          o    should the Commission or the staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing;

          o    the action of the  Commission  or the staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve the Company from its full responsibility for the adequacy
               and accuracy of the disclosure in the filing; and

          o    the  Company  may not  assert  this  action as a  defense  in any
               proceeding  initiated by the  Commission  or any person under the
               federal securities laws of the United States.


                                           Very truly yours,


                                           /s/ F. Morgan Gasior
                                           ------------------------------------
                                           F. Morgan Gasior
                                           Chairman of the Board,
                                           Chief Executive Officer and President