Sandler O’Neill + Partners, L.P.
1251 Avenue of the Americas
6th Floor
New York, NY 10020
June 19, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: HarborOne NorthEast Bancorp, Inc.
Registration Statement on Form S-1
File No. 333-230183
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 HarborOne NorthEast Bancorp, Inc. (the “Company”) in requesting that the effective date of the Company’s above-referenced registration statement on Form S-1 be accelerated to June 21, 2019 at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.
| SANDLER O’NEILL & PARTNERS, L.P. | |
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| By: | Sandler O’Neill & Partners Corp., |
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| By: | /s/ Jennifer Docherty |
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| Jennifer Docherty |
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| Authorized Signatory |
