May 12, 2026
VIA
EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0303
Attention: Aisha Adegbuyi
| Re: | Rhinebeck Bancorp, Inc. | |
| Registration Statement on Form S-1 – File No. 333-294283 (the “Registration Statement”) | ||
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby join Rhinebeck Bancorp, Inc. (the “Company”) in requesting that the effectiveness of the Company’s above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective on Thursday, May 14, 2026, at 3:00 p.m., Eastern Time, or as soon thereafter as is practicable.
| Very truly yours, | |
| Keefe, Bruyette & Woods, Inc. | |
| /s/ Robin P. Suskind | |
| Name: Robin P. Suskind | |
| Title: Managing Director |