Correspondence 0001104659-23-089691 from Gouverneur Bancorp, Inc./MD/ (GOVB) (CIK 0001978811) (GOVB)

Gouverneur Bancorp, Inc./MD/ (GOVB) (CIK 0001978811)
Date: Aug. 10, 2023 · CIK: 0001978811 · Accession: 0001104659-23-089691

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AI Filing Summary & Sentiment

File numbers found in text: 333-272548

Date

August 10, 2023

Author

Managing Director

Form

CORRESP

Company

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

Letter

Re: Gouverneur Bancorp, Inc.

August 10, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Registration Statement on Form S-1

Request for Acceleration of Effectiveness

File No. 333-272548

Ladies and Gentlemen:

In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Gouverneur Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Monday, August 14, 2023, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Very truly yours,
KEEFE, BRUYETTE & WOODS, INC.

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CORRESP
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filename1.htm

August 10, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

    Re:
    Gouverneur Bancorp, Inc.

    Registration Statement on Form S-1

    Request for Acceleration of Effectiveness

    File No. 333-272548

Ladies and Gentlemen:

In accordance with Rule 461
of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby
join Gouverneur Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced
Registration Statement on Form S-1 be accelerated so that it will become effective on Monday, August 14, 2023, at 4:00 p.m., Eastern time,
or as soon thereafter as practicable.

    Very truly yours,

    KEEFE, BRUYETTE & WOODS, INC.

    By:
    /s/
    Patricia A. McJoynt

    Patricia A. McJoynt

    Managing Director

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

Gary R. Bronstein, Kilpatrick Townsend & Stockton
LLP

Stephen F. Donahoe, Kilpatrick Townsend & Stockton
LLP

Keefe, Bruyette & Woods
● 1 North Wacker Drive, Suite 3400 ● Chicago, IL 60606

312.423.8200 ● 800.929.6113 ● www.kbw.com

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