SENECA FINANCIAL CORP.
35 Oswego Street
Baldwinsville, New York 13027
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:
Seneca Financial Corp., a federal corporation in formation (the "Company"), hereby requests that the Company's Registration Statement on Form S-1 be declared effective on August 14, 2017 at 2:00 pm, or as soon thereafter as is practicable.
| | Very Truly Yours, |
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| | /s/ Vincent J. Fazio |
| | Vincent J. Fazio |
| | Executive Vice President and Chief Financial Officer |
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