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Correspondence 0001104659-23-058483 from Mercer Bancorp, Inc. (MSBB)

Mercer Bancorp, Inc.
Date: May 10, 2023 · CIK: 0001967306 · Accession: 0001104659-23-058483

AI Filing Summary & Sentiment

File numbers found in text: 333-270445

Date
May 10, 2023
Author
/s/ Alvin B. Parmiter
Form
CORRESP
Company
Mercer Bancorp, Inc.

Letter

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

Show Raw Text
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