MASON DIXON CAPITAL TRUST, S-3/A, 1997-07-10

MASON DIXON CAPITAL TRUST
S-3/A, 1997-07-10
STATE COMMERCIAL BANKS

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                                  July 9, 1997



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

Attn:  Jessica Livingston
       Mail Stop 3-11

         Re:  Mason-Dixon Bancshares, Inc.
              Registration Statement on Form S-3
              File No. 333-30315

Dear Sir or Madam:

                  Pursuant  to Rule 460 under  the  Securities  Act of 1933,  as
amended,   Mason-Dixon   Bancshares,   Inc.  (the  "Company")   hereby  requests
acceleration  of  the  effective  date  of  the  above-referenced   Registration
Statement to 10:00 a.m. on Thursday, July 10, 1997.

                  In the event of any change to the effective  date,  Abba David
Poliakoff,  Esq., counsel to the Company, and/or Steven Kaplan, Esq., counsel to
Alex. Brown & Sons Incorporated,  the Underwriter, are hereby authorized to make
any  modified  requests,  orally  and/or in  writing,  for  acceleration  of the
effective date.

                  If you have any questions,  please contact the  undersigned or
Abba David Poliakoff at (410) 576-4067.

                                             Very truly yours,

                                                           /s/

                                                Mark A. Keidel
                                            Chief Financial Officer



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