Sandler O’Neill + Partners, L.P.
1251 Avenue of the Americas
6th Floor
New York, NY 10020
November 6, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Bogota Financial Corp. |
Registration Statement on FormS-1
FileNo. 333-233680
Request for Acceleration of Effective Date
Dear Sir or Madam:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Bogota Financial Corp. (the “Company”) in requesting that the effective date of the Company’s above-referenced registration statement on FormS-1 be accelerated to November 12, 2019 at 2:30 p.m., Eastern Time, or as soon thereafter as practicable.
SANDLER O’NEILL & PARTNERS, L.P. | ||
By: | Sandler O’Neill & Partners Corp., | |
the sole general partner | ||
By: | /s/ Jennifer Docherty | |
Jennifer Docherty | ||
Authorized Signatory |