TEXT-EXTRACT 2 filename2.txt October 3, 2019 Frank Sorrentino, III President and Chief Executive Officer ConnectOne Bancorp, Inc. 301 Sylvan Avenue Englewood Cliffs, NJ 07632 Re: ConnectOne Bancorp, Inc. Registration Statement on Form S-4 Filed September 27, 2019 File No. 333-233991 Dear Mr. Sorrentino: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance