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July 11, 2023
Steven D. Kunzman
President and CEO
Central Plains Bancshares, Inc.
221 South Locust Street
Grand Island, Nebraska 68801
Re:Central Plains Bancshares, Inc.
Registration Statement on Form S-1
Filed June 14, 2023
File No. 333-272636
Dear Steven D. Kunzman:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1 filed June 14, 2023
Cover Page
1.Please disclose on the cover page, and as appropriate throughout the registration
statement, if your offering is contingent on receipt of certification to list on Nasdaq.

 FirstName LastNameSteven D. Kunzman
 Comapany NameCentral Plains Bancshares, Inc.
 July 11, 2023 Page 2
 FirstName LastName
Steven D. Kunzman
Central Plains Bancshares, Inc.
July 11, 2023
Page 2
How We Determined the Offering Range, page 5
2.Please briefly summarize the primary differences between the registrant and the peer
group used by the appraiser.
Risk Factors
We are subject to stringent capital requirements, page 19
3.Please clarify in the risk factor how you currently meet your capital requirements, so
investors may assess any risk.
Inflation can have an adverse impact on our business and on our customers, page 21
4.We note your risk factor indicating that inflation can have an adverse impact on your
business and on your customers.  Please update this risk factor to disclose if recent
inflationary pressures have materially impacted your operations.  In this regard, if
applicable, discuss how your business has been materially affected by the various types of
inflationary pressures you are facing.
Our funding sources may prove insufficient, page 24
5.Please clarify in the risk factor the current sufficiency of your funding sources so that
investors may assess the risk.

 FirstName LastNameSteven D. Kunzman
 Comapany NameCentral Plains Bancshares, Inc.
 July 11, 2023 Page 3
 FirstName LastName
Steven D. Kunzman
Central Plains Bancshares, Inc.
July 11, 2023
Page 3
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Michael Volley at 202-551-3437 or Amit Pande at 202-551-3423 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Madeleine Mateo at 202-551-3465 or Susan Block at 202-551-3210 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Ned Quint, Esq.