PROVIDENT BANCORP, INC.
5 Market Street
Amesbury, Massachusetts 01913
August 5, 2019
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Provident Bancorp, Inc.
Registration Statement on Form S-1 (Registration Number 333-232018)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Provident Bancorp, Inc., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on August 7, 2019 at 12:00 Noon, or as soon thereafter as is practicable.
| | Very Truly Yours, |
| | |
| | |
| | /s/ Carol L. Houle |
| | Carol L. Houle |
| | Executive Vice President and Chief Financial Officer |
| | |
