United States securities and exchange commission logo





                           February 2, 2024

       Michael Puorro
       Chairman and CEO
       Hanover Bancorp, Inc.
       80 East Jericho Turnpike
       Mineola, New York 11501

                                                        Re: Hanover Bancorp,
Inc.
                                                            color:white;"_
                                                            Registration
Statement on Form S-3
                                                            Filed January 24,
2024
                                                            File No. 333-276668

       Dear Michael Puorro:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Robert
Arzonetti at 202-551-8819 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance
       cc:                                              Robert A. Schwartz