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                          September 22, 2023

       Katie A. Lorenson
       Chief Executive Officer
       Alerus Financial Corporation
       401 Demers Avenue
       Grand Forks, ND 58201

                                                        Re: Alerus Financial
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed September 14,
2023
                                                            File No. 333-274509

       Dear Katie A. Lorenson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Aisha
Adegbuyi at 202-551-8754 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance
       cc:                                              Joseph T. Ceithaml,
Esq.