July 27, 2017
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | PDL Community Bancorp |
| Registration Statement on Form S-1 |
| Registration Number 333-217275 |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby join PDL Community Bancorp in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Monday July 31, 2017, or as soon thereafter as may be practicable.
| Very Truly Yours,
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| By: |
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| Name: | Allan D. Jean | |||||
| Title: | Director of Mutual Conversions | |||||
cc: Jessica Livingston
222 South Riverside Plaza – 7th Floor // Chicago, IL 60606
T 312.612.7785 // raymondjames.com
Raymond James & Associates, Inc., member New York Stock Exchange/SIPC