Correspondence 0001104659-23-058484 from Mercer Bancorp, Inc. (MSBB)
Mercer Bancorp, Inc.
Date: May 10, 2023 · CIK: 0001967306 · Accession: 0001104659-23-058484
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File numbers found in text: 333-270445
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CORRESP
1
filename1.htm
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 (Registration Number 333-270445)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated
under the Securities Act of 1933, we hereby join Mercer Bancorp, Inc. in requesting that the effective date of the above -referenced Registration
Statement be accelerated so that it will become effective at 4:30 p.m. EDT on May 15, 2023, or as soon thereafter as may be practicable.
PERFORMANCE TRUST CAPITAL PARTNERS, LLC
By:
/s/ Allan D. Jean
Name:
Allan D. Jean
Title:
Director