SANDLER O’NEILL & PARTNERS, L.P.
1251 Avenue of the Americas, 6th Floor
New York, New York 10020
VIA EDGAR AND FACSIMILE
November 7, 2013
Mr. Michael R. Clampitt
Senior Counsel
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-4720
| Re: | Coastway Bancorp, Inc. |
| Acceleration Request for Registration Statement on Form S-1 |
| File No. 333-191120 |
Dear Mr. Clampitt:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Coastway Bancorp, Inc. that the above-referenced registration statement be accelerated to November 12, 2013, at 1:00 p.m., Eastern time, or as soon thereafter as practicable.
Sincerely, SANDLER O'NEILL & PARTNERS, L.P. | |
| By: | Sandler O’Neill & Partners Corp., the sole general partner |
| By: | /s/ Jennifer A. Docherty |
| Jennifer A. Docherty | |
| Authorized Signatory |