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Correspondence 0001104659-23-108305 from NB Bancorp, Inc. (NBBK)

NB Bancorp, Inc.
Date: Oct. 10, 2023 · CIK: 0001979330 · Accession: 0001104659-23-108305

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File numbers found in text: 333-272567

Date
October 10, 2023
Author
/s/ Joseph P. Campanelli
Form
CORRESP
Company
NB Bancorp, Inc.

Letter

NB Bancorp, Inc.

1063 Great Plain Avenue

Needham, Massachusetts 02492

October 10, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: NB Bancorp, Inc.

Registration Statement on Form S-1 (Registration Number 333-272567)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

NB Bancorp, Inc., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on October 12, 2023 at 10:00 a.m., or as soon thereafter as is practicable.

The Company hereby acknowledges that:

· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Joseph P. Campanelli

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CORRESP
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NB Bancorp, Inc.

1063 Great Plain Avenue

Needham, Massachusetts 02492

October 10, 2023

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington,
D.C. 20549

 Re: NB Bancorp, Inc.

Registration Statement on Form S-1 (Registration Number
333-272567)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

NB Bancorp, Inc., a Maryland corporation (the “Company”),
hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on October 12, 2023 at 10:00 a.m., or
as soon thereafter as is practicable.

The Company hereby acknowledges that:

 · should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 · the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

    Very truly yours,

    /s/ Joseph P. Campanelli

    Joseph P. Campanelli

    President and Chief Executive Officer