SEC Comment Letter 0000000000-24-001325 to Hanover Bancorp, Inc. /NY (HNVR) (CIK 0001828588) (HNVR)
Hanover Bancorp, Inc. /NY (HNVR) (CIK 0001828588)
Date: Feb. 2, 2024 · CIK: 0001828588 · Accession: 0000000000-24-001325
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File numbers found in text: 333-276668
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United States securities and exchange commission logo
February 2, 2024
Michael Puorro
Chairman and CEO
Hanover Bancorp, Inc.
80 East Jericho Turnpike
Mineola, New York 11501
Re:Hanover Bancorp, Inc.color:white;"_
Registration Statement on Form S-3
Filed January 24, 2024
File No. 333-276668
Dear Michael Puorro:
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Robert A. Schwartz