MERCER BANCORP, INC.
1100 Irmscher Blvd
Celina, Ohio 45822
May 10, 2023
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Mercer Bancorp, Inc. | |
| Registration Statement on Form S-1 (Commission File No. 333-270445) | ||
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Mercer Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 15, 2023 at 4:30 p.m. EDT, or as soon thereafter as is practicable.
Please contact Elizabeth Cook of Luse Gorman, PC (202-274-2022), if you have any questions concerning this matter.
| Very truly yours, | |
| /s/ Alvin B. Parmiter | |
| Alvin B. Parmiter | |
| President and Chief Executive Officer |
