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SEC Comment Letter for Hanover Bancorp, (HNVR) — Jun 15, 2026

Hanover Bancorp, Inc. /MD (HNVR) (CIK 0001828588)
Date: June 15, 2026 · CIK: 0001828588 · Accession: 0000000000-26-005957

Offering / Registration Process

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File numbers found in text: 333-296483

Date
June 15, 2026
Author
Division of
Form
UPLOAD
Company
Hanover Bancorp, Inc. /MD (HNVR) (CIK 0001828588)

Letter

Re: Hanover Bancorp, Inc. Registration Statement on Form S-4 Filed June 04, 2026 File No. 333-296483 Dear Michael P. 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 Aisha Adegbuyi at 202-551-8754 with any questions.

June 15, 2026

Michael P. Puorro Chief Executive Officer Hanover Bancorp, Inc. 80 East Jericho Turnpike Mineola, NY 11501

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Steve Donahoe, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 15, 2026

Michael P. Puorro
Chief Executive Officer
Hanover Bancorp, Inc.
80 East Jericho Turnpike
Mineola, NY 11501

 Re: Hanover Bancorp, Inc.
 Registration Statement on Form S-4
 Filed June 04, 2026
 File No. 333-296483
Dear Michael P. 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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Steve Donahoe, Esq.
</TEXT>
</DOCUMENT>