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CORRESP Filing

NB Bancorp, Inc.
Date: July 28, 2025 · CIK: 0001979330 · Accession: 0001104659-25-071245

Offering / Registration Process

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File numbers found in text: 333-288494

Date
July 2, 2025
Author
By
Form
CORRESP
Company
NB Bancorp, Inc.

Letter

Re: NB Bancorp, Inc.

July 28, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Susan Block ( blocks@sec.gov )

Registration Statement on Form S-4

CIK No. 0001979330

File No. 333-288494

Request for Acceleration

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-288494) filed by NB Bancorp, Inc. (the " Company ") with the U.S. Securities and Exchange Commission (the " Commission ") on July 2, 2025, as amended (the " Registration Statement ").

The Company hereby requests that the Registration Statement be made effective at 8:00 a.m. Eastern Time on Wednesday, July 30, 2025, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.

Please contact Michael K. Krebs of Nutter, McClennen & Fish, LLP at (617) 439-2288 or by email at mkrebs@nutter.com with any questions you may have concerning this request. Please notify Mr. Krebs when this request for acceleration has been granted.

Sincerely,
NB BANCORP, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 July
28, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
 Susan Block ( blocks@sec.gov )

 Re:
 NB Bancorp, Inc.

 Registration Statement on Form
 S-4

 CIK No. 0001979330

 File No. 333-288494

 Request for Acceleration

 Ladies and Gentlemen:

 Reference
is made to the Registration Statement on Form S-4 (File No. 333-288494) filed by NB Bancorp, Inc. (the " Company ") with
the U.S. Securities and Exchange Commission (the " Commission ") on July 2, 2025, as amended (the " Registration
Statement ").

 The
Company hereby requests that the Registration Statement be made effective at 8:00 a.m. Eastern Time on Wednesday, July 30, 2025, or
as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S.
Securities Exchange Act of 1933, as amended.

 Please
contact Michael K. Krebs of Nutter, McClennen & Fish, LLP at (617) 439-2288 or by email at mkrebs@nutter.com with any questions you
may have concerning this request. Please notify Mr. Krebs when this request for acceleration has been granted.

 Sincerely,

 NB BANCORP, INC.

 By:
 /s/
 Joseph P. Campanelli

 Name:
 Joseph P. Campanelli

 Its:
 President and Chief Executive Officer

 1063
Great Plain Avenue | Needham, MA 02492 | NBBancorp.com