FIRST SEACOAST BANCORP
633 Central Avenue
Dover, NH 03820
May 10, 2019
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | First Seacoast Bancorp |
Registration Statement on FormS-1 (Commission FileNo. 333-230242)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
First Seacoast Bancorp hereby requests that the effective date of the above referenced Registration Statement on FormS-1, as amended, be accelerated to May 14, 2019 at 11:00 a.m. EDT, or as soon thereafter as is practicable.
Please contact Victor L. Cangelosi, of Luse Gorman, PC ((202)274-2028), if you have any questions concerning this matter.
Very truly yours,
/s/ James R. Brannen
James R. Brannen
President and Chief Executive Officer