Sandler O'Neill + Partners, L.P.

1251 Avenue of the Americas

6^th Floor

New York, NY 10020

May 10, 2019

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Pioneer Bancorp, Inc.
	Registration Statement on Form S-1
	File No. 333-230208
	Request for Acceleration of Effective Date

Dear Sir or Madam:

In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Pioneer Bancorp, Inc. (the "Company") in requesting that the effective date of the Company's above-referenced registration statement on Form S-1 be accelerated to May 14, 2019 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

SANDLER O'NEILL & PARTNERS, L.P.

By: Sandler O'Neill & Partners Corp.,

the sole general partner

By:  /s/ Jennifer Docherty

Jennifer Docherty

Authorized Signatory