PIONEER BANCORP, INC.
652 Albany Shaker Rd.
Albany, NY 12211
May 10, 2019
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
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Pioneer Bancorp, Inc.
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Registration Statement on Form S-1 (Commission File No. 333-230208)
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Request for Acceleration of Effective Date
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Ladies and Gentlemen:
Pioneer Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to May 14, 2019 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable.
Please contact Benjamin Azoff, of Luse Gorman, PC ((202) 274-2010), if you have any questions concerning this matter.
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Very truly yours,
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/s/ Thomas L. Amell
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Thomas L. Amell
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President and Chief Executive Officer
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