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CORRESP Filing

Seneca Bancorp, Inc.
Date: Aug. 8, 2025 · CIK: 0002072421 · Accession: 0001104659-25-075598

Offering / Registration Process

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File numbers found in text: 333-288044

Date
August 8, 2025
Author
/s/ Joseph
Form
CORRESP
Company
Seneca Bancorp, Inc.

Letter

Re: Seneca Bancorp, Inc.

August 8, 2025

Via Edgar

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1 (Commission File No. 333-288044)

Request for Acceleration of Effective Date

To Whom It May Concern:

Seneca Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to August 12, 2025, at 3:00 p.m., Eastern time, or as soon thereafter as is practicable.

Please contact Benjamin M. Azoff, Esq., of Luse Gorman, PC ((202) 274-2010), if you have any questions concerning this matter.

Sincerely,
/s/ Joseph
G. Vitale

Show Raw Text
CORRESP
 1
 filename1.htm

 August 8, 2025

 Via Edgar

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Seneca Bancorp,
 Inc.

 Registration Statement
 on Form S-1 (Commission File No. 333-288044)

 Request for Acceleration
 of Effective Date

 To Whom It May Concern:

 Seneca Bancorp, Inc. hereby requests that the effective
date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to August 12, 2025, at 3:00 p.m., Eastern
time, or as soon thereafter as is practicable.

 Please contact Benjamin M. Azoff, Esq., of Luse
Gorman, PC ((202) 274-2010), if you have any questions concerning this matter.

 Sincerely,

 /s/ Joseph
 G. Vitale

 Joseph G.
 Vitale

 President
 and Chief Executive Officer