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[LETTERHEAD OF SANDLER O’NEILL & PARTNERS]
May 12, 2015
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 333-202716)
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 Provident Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 5:00 p.m. on May 14, 2015, or as soon thereafter as may be practicable.
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Very Truly Yours,
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Sandler O’Neill & Partners, L.P.
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By:
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Sandler O’Neill & Partners, Corp.,
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the sole general partner
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/s/ Jennifer Docherty |
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An Officer of the Corporation
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