CORRESP Filing
Lake Shore Bancorp, Inc. /MD/
Date: May 12, 2025 · CIK: 0002059653 · Accession: 0000943374-25-000205
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285836
Letter
Re: Lake Shore Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333-285836) Request for Acceleration of Effective Date
LAKE SHORE BANCORP, INC. 31 East Fourth Street Dunkirk, New York 14048
May 12, 2025
Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, Lake Shore Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 14, 2025 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable.
Please contact Benjamin Azoff of Luse Gorman, PC at (202) 274-2010 if you have any questions concerning this matter.
Very truly yours,
/s/ Kim C. Liddell
Kim C. Liddell
President and Chief Executive Officer
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CORRESP 1 filename1.htm LAKE SHORE BANCORP, INC. 31 East Fourth Street Dunkirk, New York 14048 May 12, 2025 Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Lake Shore Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333-285836) Request for Acceleration of Effective Date Ladies and Gentlemen: In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, Lake Shore Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 14, 2025 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable. Please contact Benjamin Azoff of Luse Gorman, PC at (202) 274-2010 if you have any questions concerning this matter. Very truly yours, /s/ Kim C. Liddell Kim C. Liddell President and Chief Executive Officer