SEC Comment Letter 0000000000-24-010647 to LAKE SHORE BANCORP, INC. (LSBK) (CIK 0001341318)
LAKE SHORE BANCORP, INC. (LSBK) (CIK 0001341318)
Date: Sept. 19, 2024 · CIK: 0001341318 · Accession: 0000000000-24-010647
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File numbers found in text: 000-51821
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September 19, 2024
Taylor M. Gilden
Chief Financial Officer
Lake Shore Bancorp, Inc.
31 East Fourth Street
Dunkirk, NY 14048
Re:Lake Shore Bancorp, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-51821
Dear Taylor M. Gilden:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance