October 10, 2023
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | NB Bancorp, Inc. |
Registration Statement on Form S-1 (Registration Number 333- 272567)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join NB Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 10:00 a.m. on October 12, 2023 or as soon thereafter as may be practicable.
PIPER SANDLER & CO. | ||
By: | /s/ Derek Szot | |
Name: Derek Szot | ||
Title: Managing Director |