USCB Financial Holdings, Inc.

2301 NW 87th Avenue

Doral, Florida 33172

(305) 715-5200

January 7, 2026

VIA EDGAR CORRESPONDENCE

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Eric Envall

 

Re:		USCB Financial Holdings, Inc. Registration Statement on Form S-4 (File No. 333-291367)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, USCB Financial Holdings, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Time on January 9, 2026, or as soon thereafter as practicable.

Please contact Aaron A. Seamon of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2759 or by email at aaron.seamon@squirepb.com with any questions you may have concerning this request. In addition, please contact Mr. Seamon when this request for acceleration has been granted.