Correspondence 0001104659-23-089688 from Gouverneur Bancorp, Inc./MD/ (GOVB) (CIK 0001978811) (GOVB)

Gouverneur Bancorp, Inc./MD/ (GOVB) (CIK 0001978811)
Date: Aug. 10, 2023 · CIK: 0001978811 · Accession: 0001104659-23-089688

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 333-272548

Date

August 10, 2023

Author

Not clearly detected

Form

CORRESP

Company

Gouverneur Bancorp, Inc./MD/ (GOVB) (CIK 0001978811)

Letter

GOUVERNEUR BANCORP, INC.

42 Church Street, Gouverneur, New York 13642

(315) 287-2600 FAX (315) 287-3340

August 10, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re: Gouverneur Bancorp, Inc.

Registration Statement on Form S-1

Request for Acceleration of Effectiveness

File No. 333-272548

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, Gouverneur Bancorp, Inc. (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Monday, August 14, 2023, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

If you have any questions regarding this request, please telephone Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.

Very truly yours,
GOUVERNEUR BANCORP, INC.

Show Raw Text

CORRESP
1
filename1.htm

GOUVERNEUR BANCORP, INC.

42 Church Street, Gouverneur, New York 13642

(315) 287-2600 FAX (315) 287-3340

August 10, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 Re: Gouverneur
                                            Bancorp, Inc.

    Registration Statement on Form S-1

    Request for Acceleration of Effectiveness

    File No. 333-272548

Ladies and Gentlemen:

Pursuant to Rule 461
of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, Gouverneur Bancorp, Inc. (the
 “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Monday, August 14,
2023, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

If you have any questions
regarding this request, please telephone Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.

   Very truly yours,

    GOUVERNEUR BANCORP, INC.

    /s/ Charles C. Van Vleet, Jr.

    Charles C. Van Vleet, Jr.

    President and Chief Executive Officer

cc: Todd Schiffman, U.S. Securities
and Exchange Commission

  Gary R. Bronstein, Kilpatrick Townsend &
Stockton LLP

SecProbe.io