Company: OSBC
Filing Date: 2025-05-06
Form Type: CORRESP
Source: 0001104659-25-045145
Chunk: 0

Company: OLD SECOND BANCORP INC
Filing Date: 2025-05-06
Form: CORRESP
Chunk 0
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<div align='center'>May 6, 2025</div>

Via Edgar

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

Attention: Aisha Adegbuyi

| Re: | Request for Acceleration          |
|     | Old Second Bancorp, Inc.          
 (the “Registrant”)                |
|     | Registration Statement            
 on Form S-4 (File No. 333-286687) |

Dear Sir or Madam:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the
effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities
Act at 9:30 a.m., Eastern Time, on Thursday, May 8, 2025, or as soon thereafter as practicable.

Please contact our counsel,
Brittany McIntosh, at (864) 376-2326 with any questions you may have concerning this letter, or if you require any additional information.
Please notify Ms. McIntosh when this request for acceleration of effectiveness of the Registration Statement has been granted.

| Very truly yours,                      |                      |
| Old Second Bancorp, Inc.               |                      |
| By:                                    | /s/ Bradley S. Adams |
| Bradley S. Adams                       |                      |
| EVP, Chief Operating Officer and Chief 
 Financial Officer                      |                      |

<div align='center'>37 South River Street, Aurora, Illinois 60507</div>