January 29, 2020

Daniel R. Sheehan
Chairman and Chief Executive Officer
Professional Holding Corp.
396 Alhambra Circle, Suite 255
Coral Gables, FL 33134

       Re: Professional Holding Corp.
           Amendment No. 1 to
           Registration Statement on Form S-1
           Filed January 17, 2020
           File No. 333-235822

Dear Mr. Sheehan:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our January 10,
2020 letter.

Form S-1 Amendment Filed January 17, 2020

Unaudited Pro Forma Combined Condensed Financial Information
Notes To Unaudited Pro Forma Condensed Combined Consolidated Financial
Information
Note C - Pro Forma Allocation Of Purchase Price, page 43

1.     We have reviewed your response to comment 1. Based on your disclosures
throughout the
       document and in Note B - Pro Forma Adjustments (i) it appears that the
fair value of
       consideration paid would be approximately $86,671. Please revise or
provide us with your
       detailed calculation of the pro forma purchase price disclosed in the
amount of $84,898.
 Daniel R. Sheehan
Professional Holding Corp.
January 29, 2020
Page 2


Item 16. Exhibits and Financial Statement Schedules
(a) Exhibit Index
Exhibit 23.1 - Consent of Crowe LLP, page II-6

2.       We note the reference to the consolidated financial statements of
Marquis Bank, Inc. In
         your next amendment, please revise the consent to refer to the
consolidated financial
         statements of Marquis Bancorp, Inc.
       You may contact Christina Harley at 202-551-3695 or Gus Rodriguez at
202-551-3752 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Julia Griffith at 202-551-3267 or Dietrich King at 202-551-8071 with
any other
questions.



FirstName LastNameDaniel R. Sheehan                           Sincerely,
Comapany NameProfessional Holding Corp.
                                                              Division of
Corporation Finance
January 29, 2020 Page 2                                       Office of Finance
FirstName LastName