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                              July 27, 2023

       Frank Sorrentino
       Chief Executive Officer
       ConnectOne Bancorp, Inc.
       301 Sylvan Avenue
       Englewood Cliffs, New Jersey 07632

                                                        Re: ConnectOne Bancorp,
Inc.
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed April 13,
2023
                                                            File No. 001-40751

       Dear Frank Sorrentino:

               We have limited our review of your most recent definitive proxy
statement to those issues
       we have addressed in our comments. Please respond to these comments by
confirming that you
       will revise your future proxy disclosures in accordance with the topics
discussed below.

       Definitive Proxy Statement on Schedule 14A Filed April 13, 2023

       Pay Versus Performance Table for 2022, page 43

   1.                                                   We note that you have
labeled multiple columns as "(e)" in your pay versus performance
                                                        table. Please ensure
that you sequentially label the columns.
   2.                                                   We note that you have
included Core Return on Average Assets, a non-GAAP measure, as
                                                        your Company-Selected
Measure pursuant to Regulation S-K Item 402(v)(2)(vi). Please
                                                        ensure that you provide
disclosure showing how this number is calculated from your
                                                        audited financial
statements, as required by Regulation S-K Item 402(v)(2)(v). If the
                                                        disclosure appears in a
different part of the definitive proxy statement, you may satisfy the
                                                        disclosure requirement
by a cross-reference thereto; however, incorporation by reference
                                                        to a separate filing
will not satisfy this disclosure requirement.
   3.                                                   It appears that you
have not provided the relationship disclosures required by Regulation
                                                        S-K Item 402(v)(5).
Please ensure that you provide this required disclosure in its entirety.
                                                        Although you may
provide this information graphically, narratively, or a combination of
                                                        the two, this
disclosure must be separate from the pay versus performance table required
                                                        by Regulation S-K Item
402(v)(1) and must provide a clear description of each separate
                                                        relationship indicated
in Regulation S-K Item 402(v)(5)(i)-(iv). Please note, it is not
                                                        sufficient to state
that no relationship exists, even if a particular measure is not used in
                                                        setting compensation.
 Frank Sorrentino
ConnectOne Bancorp, Inc.
July 27, 2023
Page 2

       Please contact Alexandra Barone at 202-551-8816 or Charlie Guidry at
202-551-3621
with any questions.



                                                        Sincerely,
FirstName LastNameFrank Sorrentino
                                                        Division of Corporation
Finance
Comapany NameConnectOne Bancorp, Inc.
                                                        Disclosure Review
Program
July 27, 2023 Page 2
cc:       Robert A. Schwartz
FirstName LastName