Bogota Financial Corp.
819 Teaneck Road
Teaneck, New Jersey 07666
November 6, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Bogota Financial Corp. |
Registration Statement on FormS-1 (Commission FileNo. 333-233680)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Bogota Financial Corp. hereby requests that the effective date of the above referenced Registration Statement on FormS-1, as amended, be accelerated to November 12, 2019 at 2:30 p.m. EST, or as soon thereafter as is practicable.
Please contact Scott A. Brown, of Luse Gorman, PC, at (202)274-2013, if you have any questions concerning this matter.
Very truly yours,
/s/ Joseph Coccaro
Joseph Coccaro
President and Chief Executive Officer
