May 10, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | First Seacoast Bancorp, Dover, New Hampshire |
Registration Statement on FormS-1 (Commission FileNo. 333-230242)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
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 First Seacoast Bancorp in requesting the above-referenced Registration Statement on FormS-1 be accelerated so that it will become effective at 11:00 a.m., Eastern Daylight Time, on Tuesday, May 14, 2019, or as soon thereafter as practicable.
Very truly yours,
Keefe, Bruyette & Woods, Inc.
Name: Patricia McJoynt
Title: Managing Director
Keefe, Bruyette & Woods ● 70 West Madison, Suite 2401 ● Chicago, IL 60602
312.423.8200 ● 800.929.6113 ● Fax 312.423. 8232 ● www.kbw.com