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Correspondence 0001104659-23-089153 from PFS Bancorp, Inc. (PFSB)

PFS Bancorp, Inc.
Date: Aug. 9, 2023 · CIK: 0001967656 · Accession: 0001104659-23-089153

AI Filing Summary & Sentiment

File numbers found in text: 333-270452

Date
August 9, 2023
Author
/s/ Eric J. Heagy
Form
CORRESP
Company
PFS Bancorp, Inc.

Letter

PFS BANCORP, INC.

1730 Fourth Street

Peru, IL 61354

August 9, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: PFS Bancorp, Inc.

Registration Statement on Form S-1 (Commission File No. 333-270452)

Request for Acceleration of Effective Date

To Whom It May Concern:

PFS Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to August 11, 2023 at 11:00 a.m., Eastern time, or as soon thereafter as is practicable.

Please contact Victor L. Cangelosi, of Luse Gorman, PC ((202) 274-2028), if you have any questions concerning this matter.

Very truly yours,
/s/ Eric J. Heagy

Show Raw Text
CORRESP
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filename1.htm

PFS
BANCORP, INC.

1730 Fourth Street

Peru, IL 61354

August 9, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    PFS Bancorp, Inc.

    Registration Statement on Form S-1
(Commission File No. 333-270452)

    Request for Acceleration of Effective Date

To Whom It May Concern:

PFS Bancorp, Inc. hereby requests that the
effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to August 11, 2023 at
11:00 a.m., Eastern time, or as soon thereafter as is practicable.

Please contact Victor L. Cangelosi, of Luse Gorman,
PC ((202) 274-2028), if you have any questions concerning this matter.

    Very truly yours,

    /s/ Eric J. Heagy

    Eric J. Heagy

    President, Chief Executive Officer and Chief Financial Officer