September 24, 2024

Christopher G. Speaks
Chief Financial Officer
New Peoples Bankshares, Inc.
67 Commerce Drive
Honaker VA 24260

       Re: New Peoples Bankshares, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2023
           File No. 000-33411
Dear Christopher G. Speaks:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Item 1C. Cybersecurity, page 15

1.     We note the description of your processes for assessing, identifying,
and managing
       material risks from cybersecurity threats. Please revise to address
whether you engage
       assessors, consultants, auditors, or other third parties in connection
with any such
       processes. See Item 106(b)(1)(ii) of Regulation S-K.
2.     We note your disclosure that your third-party service providers are
under constant threat
       of cybersecurity attack. Please revise to disclose whether you have
processes to oversee
       and identify risks from threats associated with your use of such third
party services
       providers. Refer to Item 106(b)(1)(iii) of Regulation S-K.
3.     We note that your Information Security Officer is primarily responsible
for
       the cybersecurity component of your risk management program, which
coordinates with
       the Incident Response Plan and key members of management. Please revise
to provide
       the relevant expertise of the ISO and such other persons or members you
identify who are
       responsible for assessing and managing such risks, in such detail as
necessary to fully
       describe the nature of the expertise. Refer to Item 106(c)(2)(i) of
Regulation S-K.
 September 24, 2024
Page 2

        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.

       Please contact Cheryl Brown at 202-551-3905 or James Lopez at
202-551-3536 with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:   John J. Boczar