SHS BANCORP INC
15-12G, 2000-02-11
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                                   UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C. 20549

                                      FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION 12(g)
OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS
UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

                                    Commission File Number           0-22901
                                                          -------------------

                                  SHS Bancorp, Inc.
- ------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)

      One North Shore Center, Suite 120, Pittsburgh, Pennsylvania 15212
- ------------------------------------------------------------------------------
(Address, including zip code, and telephone number, including area code, of
 registrant's principal executive offices)

                    Common Stock, par value $.01 per share
- -----------------------------------------------------------------------------
         (Title of each class of securities covered by this Form)

                                      N/A
- -----------------------------------------------------------------------------
(Titles of all other classes of securities for which a duty to file reports
 under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:


Rule 12g-4(a)(1)(i)   [X]                      Rule 12h-3(b)(1)(i)    [ ]

Rule 12g-4(a)(1)(ii)  [ ]                      Rule 12h-3(b)(1)(ii)   [ ]

Rule 12g-4(a)(2)(i)   [ ]                      Rule 12h-3(b)(2)(i)    [ ]

Rule 12g-4(a)(2)(ii)  [ ]                      Rule 12h-3(b)(2)(ii)   [ ]

                                               Rule 15d-6             [ ]


     Approximate number of holders of record as of the certification or notice
date:     0
     ------------

     Pursuant to the requirements of the Securities Exchange Act of 1934, ESB
Financial Corporation, as successor to SHS Bancorp, Inc., has caused this
certification/notice to be signed on its behalf by the undersigned duly
authorized person.

Date:   February 11, 2000               By:/s/ Frank D. Martz
     --------------------                  -----------------------------
                                           Frank D. Martz, Senior Vice
                                           President of Operations
                                           and Secretary

Instruction:  This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934.
The registrant shall file with the Commission three copies of Form 15, one of
which shall be manually signed.  It may be signed by an officer of the
registrant, by counsel or by any other duly authorized person.  The name and
title of the person signing the form shall be typed or printed under the
signature.



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