SEC Company Response from Rhinebeck Bancorp, (RBKB) — Nov 7, 2018
Rhinebeck Bancorp, Inc.
Date: Nov. 7, 2018 · CIK: 0001751783 · Accession: 0001144204-18-057898
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File numbers found in text: 333-227266
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CORRESP
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Sandler O’Neill + Partners, L.P.
1251 Avenue of the Americas
6th Floor
New York, NY 10020
November 7, 2018
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Rhinebeck Bancorp, Inc.
Registration Statement on Form S-1
File No. 333-227266
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
Rhinebeck Bancorp, Inc. (the “Company”) in requesting that the effective date of the Company’s above-referenced
registration statement on Form S-1 be accelerated to November 9, 2018 at 3:00 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