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[Professional Holding Corp. Letterhead]

February 10, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

 Attention: Julia Griffith

Dietrich King

 Re: Professional Holding Corp.

Registration Statement
on Form S-4

File No. 333-236107

Request for Effectiveness

Ladies and Gentlemen:

Reference is made to the Registration Statement
on Form S-4 (File No. 333-236107) filed by Professional Holding Corp. (the “Company”) with the U.S. Securities
and Exchange Commission (the “SEC”) on January 28, 2020, as amended on February 10, 2020 (the “Registration
Statement”).

The Company hereby requests the Registration
Statement be made effective at 10:00 a.m., Eastern Time, on February 12, 2020, or as soon as possible thereafter, in accordance
with Rule 461 promulgated under the Securities Act of 1933, as amended.

Please contact Matthew M. Guest of Wachtell,
Lipton, Rosen & Katz at (212) 403-1341 or MGuest@wlrk.com with any questions you may have concerning this letter, or if you
require any additional information. Please notify Mr. Guest when this request for acceleration of effectiveness of the Registration
Statement has been granted.

[Signature Page Follows]

    Very truly
    yours,

    PROFESSIONAL
    HOLDING CORP.

    By:
    /s/
    Daniel R. Sheehan

    Name:
    Daniel R. Sheehan

    Title:
    Chairman and Chief Executive
    Officer

 cc: Matthew M. Guest, Wachtell, Lipton, Rosen & Katz

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