[LETTERHEAD OF RAYMOND JAMES]
August 10, 2017
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Seneca Financial Corp. Registration Statement on Form S-1 (Registration Number 333-218749) Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Seneca Financial Corp. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 pm on August 14, 2017, or as soon thereafter as may be practicable.
| | Very Truly Yours, |
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| By: | /s/ Robert J. Toma |
| | Name: Robert J. Toma |
| | Title: Managing Director |
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