May 11, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | HarborOne Bancorp, Inc. | |
| Registration Statement on Form S-1 (Registration No. 333-209944) | |
| Request for Acceleration of Effectiveness |
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Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join HarborOne Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective at 1:00 p.m. on May 13, 2016, or as soon thereafter as may be practicable.
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| Very Truly Yours, |
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| Sandler O’Neill & Partners, L.P. |
| By: | Sandler O’Neill & Partners, Corp., |
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| the sole general partner |
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| /s/ Jennifer Docherty |
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| Authorized Signatory |