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                     April 4, 2024

       Michelle Plummer
       Chief Financial Officer and Chief Operating Officer
       Greene County Bancorp, Inc.
       302 Main Street
       Catskill, NY 12414

                                                        Re: Greene County
Bancorp, Inc.
                                                            Form 10-K for the
Fiscal Year Ended June 30, 2023
                                                            Form 10-Q for the
Fiscal Quarter Ended December 31, 2023
                                                            File No. 000-25165

       Dear Michelle Plummer:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Finance