ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On October 10, 2012, VSB Bancorp, Inc. (the "Company") reported its results of operations for the quarter ended September 30, 2012 of $357,460 or diluted earnings per share of $0.20 and for the nine months ended September 30, 2012 of $1,010,945 or diluted earnings per share of $0.57. The Company's return on average assets and average equity were 0.53% and 4.92%, respectively, for the quarter ended September 30, 2012. This information and the accompanying press release were disseminated on October 10, 2012 through the broad distribution of the press release in a manner designed to provide broad, non-exclusionary distribution of the information to the public, but this voluntary report on Form 8-K is being filed so that the public can have a consistent source for earnings releases by searching the SEC's EDGAR database.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

d. Exhibits - Press Release dated October 10, 2012 of VSB Bancorp, Inc. describing the results of operations for the quarter and nine months ended September 30, 2012 is annexed as Exhibit 99.1.

For additional information, see annexed Exhibit 99.1.