<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0002053905</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>1</amendmentNo>
<securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0001967306</issuerCik>
<issuerName>Mercer Bancorp, Inc.</issuerName>
<issuerCusip>58774N101</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>1100 Irmscher Boulevard</com:street1>
<com:city>Celina</com:city>
<com:stateOrCountry>OH</com:stateOrCountry>
<com:zipCode>45822</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Mercer Savings Bank Employee Stock Ownership Plan Trust</reportingPersonName>
<memberGroup>b</memberGroup>
<citizenshipOrOrganization>OH</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>65470</soleVotingPower>
<sharedVotingPower>16026</sharedVotingPower>
<soleDispositivePower>81496</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>81496</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>7.9</classPercent>
<typeOfReportingPerson>EP</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>Mercer Bancorp, Inc.</issuerName>
<issuerPrincipalExecutiveOfficeAddress>1100 Irmscher Boulevard, Celina, Ohio, 45822</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>Mercer Savings Bank, Employee Stock Ownership Plan Trust, Trustee: Community Bank of Pleasant Hill, dba First Trust of MidAmerica</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>3500 N Village Dr. Suite 220, St. Joseph, Missouri 64506</principalBusinessOfficeOrResidenceAddress>
<citizenship>Ohio</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>EP</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>81,496</amountBeneficiallyOwned>
<classPercent>7.9%</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>65,470</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>16,026</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>81,496</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>Mercer Savings Bank Employee Stock Ownership Plan Trust</reportingPersonName>
<signatureDetails>
<signature>/s/ Gerald Lau</signature>
<title>Gerald Lau, SVP, Community Bank of Pleasant Hill dba First Trust of MidAmerica, as Trustee</title>
<date>02/06/2026</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
