[LETTERHEAD OF SANDLER O’NEILL & PARTNERS]
May 12, 2015
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Provident Bancorp, Inc.
Registration Statement on Form S-1 (Registration Number 333-202716)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Provident Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 5:00 p.m. on May 14, 2015, or as soon thereafter as may be practicable.
Very Truly Yours, | |
Sandler O’Neill & Partners, L.P. | |
By: | Sandler O’Neill & Partners, Corp., |
the sole general partner | |
/s/ Jennifer Docherty | |
An Officer of the Corporation | |