Sandler O’Neill + Partners, L.P.
1251 Avenue of the Americas
6th Floor
New York, NY 10020
February 7, 2017
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: PCSB Financial Corporation
Registration Statement on Form S-1
File No. 333-215052
Request for Acceleration of Effective Date
Dear Sir or Madam:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join PCSB Financial Corporation (the “Company”) in requesting that the effective date of the Company’s above-referenced registration statement on Form S-1 be accelerated to February 10, 2017 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.
| | SANDLER O'NEILL & PARTNERS, L.P. |
| | By: Sandler O'Neill & Partners Corp., |
| | the sole general partner |
| | By: /s/ Jennifer Docherty |
| | Jennifer Docherty |
| | Authorized Signatory |
