[LETTERHEAD OF NORTHEAST COMMUNITY BANCORP, INC.]
May 12, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | NorthEast Community Bancorp, Inc. |
Registration Statement on Form S-1
Request for Acceleration of Effectiveness
File No. 333-253982
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, NorthEast Community Bancorp, Inc. (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Friday, May 14, 2021, at 2:00 p.m., Eastern time, or as soon thereafter as practicable.
If you have any questions regarding this request, please telephone Christina M. Gattuso of Kilpatrick Townsend & Stockton LLP at 202.508.5884 or Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.
| Very truly yours, | |
| NORTHEAST COMMUNITY BANCORP, INC. | |
| /s/ Kenneth A. Martinek | |
| Kenneth A. Martinek | |
| Chairman and Chief Executive Officer |
| cc: | Sonia Bednarowski, U.S. Securities and Exchange Commission |
| Susan Block, U.S. Securities and Exchange Commission |