Correspondence 0001104659-24-024807 from Hanover Bancorp, Inc. /NY (HNVR) (CIK 0001828588) (HNVR)
Hanover Bancorp, Inc. /NY (HNVR) (CIK 0001828588)
Date: Feb. 16, 2024 · CIK: 0001828588 · Accession: 0001104659-24-024807
AI Filing Summary & Sentiment
File numbers found in text: 333-276668
Show Raw Text
CORRESP
1
filename1.htm
February 16, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Hanover Bancorp, Inc.
Registration Statement
on Form S-3 (File No. 333-276668)
Request for Acceleration of Effectiveness
Dear Ladies and Gentlemen:
In accordance with Rule 461
of the general Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the offering described in the
Prospectus contained in the above-captioned Registration Statement, Hanover Bancorp, Inc. (the “Company”) hereby requests
that the above-captioned Registration Statement be declared effective at 4:00 p.m. Eastern Standard Time on Tuesday, February 20, 2024
or as soon thereafter as practicable.
In making the foregoing request, we hereby acknowledge
that:
· Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing
· The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.
In addition, the Company represents
that it will comply with such provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934 as may apply to it for
this offering.
Very truly yours,
HANOVER BANCORP, INC.
By:
/s/ Lance P. Burke
Name:
Lance P. Burke
Title:
Executive Vice President and CFO