[LETTERHEAD OF PIPER SANDLER & CO.]
May 12, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | NorthEast Community Bancorp, Inc. |
| Registration Statement on Form S-1 | |
| Request for Acceleration of Effectiveness | |
| File No. 333-253982 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join NorthEast Community Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective on Friday, May 14, 2021, at 2:00 p.m., Eastern time, or as soon thereafter as practicable.
| Very truly yours, | ||
| PIPER SANDLER & CO. | ||
| By: | /s/ Jennifer Docherty | |
| Jennifer Docherty | ||
| Managing Director | ||
| (Authorized Signatory) | ||
| cc: | Sonia Bednarowski, U.S. Securities and Exchange Commission |
| Susan Block, U.S. Securities and Exchange Commission |