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CORRESP Filing

Lake Shore Bancorp, Inc. /MD/
Date: May 12, 2025 · CIK: 0002059653 · Accession: 0000943374-25-000206

Offering / Registration Process

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File numbers found in text: 333-285836

Date
May 12, 2025
Author
Managing Director
Form
CORRESP
Company
Lake Shore Bancorp, Inc. /MD/

Letter

Re: Lake Shore Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333-285836) Request for Acceleration of Effective Date

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, we hereby join Lake Shore Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 3:00 p.m. Eastern Time on May 14, 2025, or as soon thereafter as may be practicable.

Raymond James & Associates, Inc.

/s/ Sanjay Patel Sanjay Patel Managing Director

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CORRESP
 1
 filename1.htm

 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, we hereby join Lake Shore Bancorp, Inc. in
 requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 3:00 p.m. Eastern Time on May 14, 2025, or as soon thereafter as may be practicable.

 Raymond James & Associates, Inc.

 /s/ Sanjay Patel
 Sanjay Patel
 Managing Director