Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
Seneca Federal Savings and Loan Association and Subsidiary
Baldwinsville, New York
We hereby consent to the inclusion in the Prospectus constituting part of this Registration Statement on Pre-Effective Amendment No. 2 to the Form S-1 of Seneca Financial Corp. (proposed holding company of Seneca Savings) of our report dated June 14, 2017, relating to the consolidated financial statements of Seneca Federal Savings and Loan Association and Subsidiary as of December 31, 2016 and 2015 and for the years then ended. We also consent to the reference to our firm under the caption "Experts" in the Prospectus.
/s/ Baker Tilly Virchow Krause, LLP
Pittsburgh, Pennsylvania
August 9, 2017
