Ponce Financial Group, Inc.
2244 Westchester Avenue
Bronx, New York 10462
(718) 931-9000
November 5, 2021
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ponce Financial Group, Inc. |
Registration Statement on Form S-1 filed November 5, 2021 (File No. 333-258394)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, Ponce Financial Group, Inc. (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-1 (333-258394) (the “Registration Statement”) for November 9, 2021, at 5 p.m. ET, or as soon as possible thereafter. If you have any questions regarding the foregoing, please call Daniel P. Weitzel of Locke Lord LLP at 202-220-6963.
Under separate cover, you will receive today a letter from the underwriter of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
| Very truly yours, |
| /s/ Carlos P. Naudon |
| Carlos P. Naudon |
| Chief Executive Officer and President |
| cc: | Daniel P. Weitzel |
| Locke Lord LLP |