Correspondence 0001104659-23-058483 from Mercer Bancorp, Inc. (MSBB)
Mercer Bancorp, Inc.
Date: May 10, 2023 · CIK: 0001967306 · Accession: 0001104659-23-058483
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File numbers found in text: 333-270445
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CORRESP
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MERCER BANCORP, INC.
1100 Irmscher Blvd
Celina, Ohio 45822
May 10, 2023
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Mercer Bancorp, Inc.
Registration Statement on Form S-1
(Commission File No. 333-270445)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Mercer Bancorp, Inc. hereby requests that the effective
date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 15, 2023 at 4:30 p.m. EDT, or as soon
thereafter as is practicable.
Please contact Elizabeth Cook of Luse Gorman, PC
(202-274-2022), if you have any questions concerning this matter.
Very truly yours,
/s/ Alvin B. Parmiter
Alvin B. Parmiter
President and Chief Executive Officer