CORRESP Filing
Seneca Bancorp, Inc.
Date: Aug. 8, 2025 · CIK: 0002072421 · Accession: 0001104659-25-075598
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File numbers found in text: 333-288044
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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