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                            April 7, 2021

       Janak Amin
       President and Chief Executive Officer
       PB Bankshares, Inc.
       185 E. Lincoln Highway
       Coatesville, PA 19320

                                                        Re: PB Bankshares, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 12,
2021
                                                            File No. 333-254209

       Dear Mr. Amin:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Summary
       Prosper Bank, page 1

   1.                                                   Please balance your
disclosure in the prospectus summary by quantifying your net losses
                                                        for the prior fiscal
year.
   2.                                                   Please revise the
prospectus summary to disclose that you intend to change the Bank's
                                                        name in connection with
the conversion, as disclosed on page 70.
       Organically grow through loan production offices..., page 3

   3.                                                   We note your disclosure
that following the offering, you expect to establish one to two
                                                        additional loan
production offices to support lending teams in your core markets. To the
 Janak Amin
PB Bankshares, Inc.
April 7, 2021
Page 2
         extent possible, please provide an estimate of the costs of doing so,
either here or
         elsewhere in the prospectus.
Risk Factors
We are an emerging growth company, and any decision on our part to comply only
with certain
reduced reporting and disclosure requirements..., page 29

4.       Since you are also a smaller reporting company, please add a separate
risk factor
         disclosing that even if you no longer qualify as an emerging growth
company, you may
         still be subject to reduced reporting requirements so long as you are
a smaller reporting
         company.
We are subject to environmental liability risk associated with lending
activities..., page 32

5.       If material, please revise to state, as of a recent date, the amount
and type of real estate
         of which the company has taken title and is therefore the potential
source of
         environmental liabilities.
General

6.       Please provide us with supplemental copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf
         have presented or expect to present to potential investors in reliance
on Section 5(d) of the
         Securities Act, whether or not you retained, or intend to retain,
copies of those
         communications. Please contact the staff member associated with the
review of this filing
         to discuss how to submit such copies.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Benjamin Phippen, Staff Accountant, at (202) 551-3697 or
John Spitz,
Staff Accountant, at (202) 551-3484 if you have questions regarding comments on
the financial
statements and related matters. Please contact David Lin, Staff Attorney, at
(202) 551-3552 or
Sandra Hunter Berkheimer, Legal Branch Chief, at (202) 551-3758 with any other
questions.



FirstName LastNameJanak Amin                                     Sincerely,
Comapany NamePB Bankshares, Inc.
April 7, 2021 Page 2                                             Division of
Corporation Finance
FirstName LastName                                               Office of
Finance