GOUVERNEUR BANCORP, INC.
42 Church Street, Gouverneur, New York 13642
(315) 287-2600 FAX (315) 287-3340
August 10, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Gouverneur Bancorp, Inc. | |
| Registration Statement on Form S-1 | ||
| Request for Acceleration of Effectiveness | ||
| File No. 333-272548 |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C, and in connection with the above-referenced Registration Statement on Form S-1, Gouverneur Bancorp, Inc. (the “Company”) hereby requests that said Registration Statement on Form S-1 be declared effective on Monday, August 14, 2023, at 4:00 p.m., Eastern time, or as soon thereafter as practicable.
If you have any questions regarding this request, please telephone Stephen F. Donahoe of Kilpatrick Townsend & Stockton LLP at 202.508.5818.
| Very truly yours, | ||
| GOUVERNEUR BANCORP, INC. | ||
| /s/ Charles C. Van Vleet, Jr. | ||
| Charles C. Van Vleet, Jr. | ||
| President and Chief Executive Officer |
| cc: | Todd Schiffman, U.S. Securities and Exchange Commission |
| Gary R. Bronstein, Kilpatrick Townsend & Stockton LLP |