Correspondence 0001104659-23-089154 from PFS Bancorp, Inc. (PFSB)
PFS Bancorp, Inc.
Date: Aug. 9, 2023 · CIK: 0001967656 · Accession: 0001104659-23-089154
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File numbers found in text: 333-270452
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CORRESP
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filename1.htm
Keefe, Bruyette & Woods, Inc.
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 (Registration Number
333-270452)
Request for Acceleration of Effectiveness
To Whom It May Concern:
In accordance with Rule 461 of Regulation
C promulgated under the Securities Act of 1933, we hereby join PFS Bancorp, Inc. in requesting that the effective date of the above-referenced
Registration Statement be accelerated so that it will become effective at 11:00 a.m., Eastern time, on August 11, 2023, or as soon
thereafter as may be practicable.
KEEFE, BRUYETTE & WOODS, INC.
By:
/s/ Patricia A. McJoynt
Patricia A. McJoynt
Managing Director