CORRESP 1 filename1.htm
[LETTERHEAD OF RAYMOND JAMES]




May 12, 2021

Via Edgar

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:  Cullman Bancorp, Inc.
Registration Statement on Form S-1 (Registration Number 333-254220)
Request for Acceleration of Effectiveness 

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Cullman Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 12:00 Noon on May 14, 2021, or as soon thereafter as may be practicable.


   
Very Truly Yours,
 
RAYMOND JAMES & ASSOCIATES, INC.
     
     
 
By:  
 /s/ Robert J. Toma
   
Name:  Robert J. Toma
Title:  Managing Director