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CORRESP Filing

Seneca Bancorp, Inc.
Date: Aug. 8, 2025 · CIK: 0002072421 · Accession: 0001104659-25-075600

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File numbers found in text: 333-288044

Date
August 8, 2025
Author
Managing Director
Form
CORRESP
Company
Seneca Bancorp, Inc.

Letter

Re: Seneca Bancorp, Inc. Registration Statement on Form S-1 (Registration Number 333-288044)

August 8, 2025

Via Edgar

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Request for Acceleration of Effectiveness

To Whom It May Concern:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Seneca 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 August 12, 2025, or as soon thereafter as may be practicable.

KEEFE, BRUYETTE & WOODS, INC.

By: /s/ Robin Suskind

Robin Suskind

Managing Director

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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 (Registration Number 333-288044)

 Request for Acceleration of Effectiveness

 To Whom It May Concern:

 In accordance with Rule 461 of Regulation C promulgated
under the Securities Act of 1933, we hereby join Seneca 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 August 12, 2025, or as soon thereafter as may
be practicable.

 KEEFE, BRUYETTE
 & WOODS, INC.

 By:
 /s/ Robin Suskind

 Robin Suskind

 Managing Director