March 9, 2020 David Walker Executive Vice President and Chief Financial Officer Level One Bancorp Inc 32991 Hamilton Court Farmington Hills, MI 48334 Re: Level One Bancorp Inc Registration Statement on Form S-4 Filed March 5, 2020 File No. 333-236920 Dear Mr. Walker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Bill Fay