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                             April 2, 2021

       Kenneth A. Martinek
       Chief Executive Officer
       NorthEast Community Bancorp, Inc.
       325 Hamilton Avenue
       White Plains, NY 10601

                                                        Re: NorthEast Community
Bancorp, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 8, 2021
                                                            File No. 333-253982

       Dear Mr. Martinek:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed March 8, 2021

       Summary , page 1

   1.                                                   Please provide an
explanation of the criteria that RP Financial applied in determining the
                                                        peer group for its
valuation of NorthEast. Include information regarding size, asset mix
                                                        and why the business of
the peer group member was deemed to be similar to that of the
                                                        company.
   2.                                                   We note your disclosure
that your business consists primarily of construction loans.
                                                        Please balance the
Summary disclosure by including the information that more than 20%
                                                        of your portfolio is
comprised of multifamily, mixed-use and non-residential real estate
                                                        loans and 11.0% of your
loan portfolio consists of commercial and industrial loans.
 Kenneth A. Martinek
FirstName   LastNameKenneth A. Inc.
                                Martinek
NorthEast Community   Bancorp,
Comapany
April       NameNorthEast Community Bancorp, Inc.
       2, 2021
April 22, 2021 Page 2
Page
FirstName LastName




Risk Factors, page 17

3.       Please expand the competition risk factor on page 20 to provide
greater specificity
         concerning the markets in which you compete for the various aspects of
your business
         (such as construction, multifamily, commercial and industrial), the
basis on which you
         compete and the relative size and strength of your competitors.
Use of Proceeds, page 34

4.       We note the disclosure that Northeast Community Bancorp, Inc. in the
future may use
         those funds to finance possible acquisitions and Northeast Community
Bank may use the
         net proceeds for possible future expansion by acquiring additional
branch offices. Please
         clarify if either have any current plans, and if not, please state
that there are no current
         plans regarding acquisitions. Refer to Item 504 of Regulation S-K,
Instruction 6.
Our Business
Delinquencies, page 50

5.       Please update to the most recent practicable date the number of loans
and aggregate
         balance that are on deferral, or advise.
General

6.       Please provide us with supplemental copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf
         have presented or expect to present to potential investors in reliance
on Section 5(d) of the
         Securities Act, whether or not you retained, or intend to retain,
copies of those
         communications. Please contact the staff member associated with the
review of this filing
         to discuss how to submit such copies.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 Kenneth A. Martinek
NorthEast Community Bancorp, Inc.
April 2, 2021
Page 3

        You may contact Marc Thomas at 202-551-3452 or Hugh West at
202-551-3872 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Julia Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any
other questions.



FirstName LastNameKenneth A. Martinek                      Sincerely,
Comapany NameNorthEast Community Bancorp, Inc.
                                                           Division of
Corporation Finance
April 2, 2021 Page 3                                       Office of Finance
FirstName LastName