# EDGAR Filing Document

**Accession Number:** 0000927719
**File Stem:** 0001213900-23-022339
**Filing Date:** 2023-3
**Character Count:** 2966
**Document Hash:** a7b671af3d1355932f447df50759a18a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-022339.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001213900-23-022339

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DELHI BANK CORP
- **CENTRAL INDEX KEY:** 0000927719
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **IRS NUMBER:** 141777653
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 124 MAIN ST
- **CITY:** DELHI
- **STATE:** NY
- **ZIP:** 13753
- **BUSINESS PHONE:** 855-413-3544

**MAIL ADDRESS:**
- **STREET 1:** 124 MAIN ST
- **CITY:** DELHI
- **STATE:** NY
- **ZIP:** 13753

![](image_001.jpg)

124 Main St ∙ PO Box 508

Delhi, New York 13753

(855) 413-3544

March 23, 2023

**<u>VIA EDGAR</u>**

Ms. Tonya K. Aldave

U.S. Securities and Exchange Commission (the "Commission")

100 F Street, NE

Washington, DC 20549

---

| | |
|:---|:---|
| Re: | <u>Delhi Bank Corp.</u> |
|  | Post-Qualification Amendment No. 5 to |
|  | Offering Statement on Form 1-A |
|  | Request for Qualification |
|  | File No. 024-10818 |

---

Dear Ms. Aldave:

Pursuant to your correspondence on March 23, 2023 advising that the Commission does not intend to review the Post-Qualification Amendment No. 5 to the Form 1-A of Delhi Bank Corp. (the "Post-Qualification Amendment"), we respectfully request that the Post-Qualification Amendment be declared qualified on March 27, 2023 at 4:30 p.m., or as soon as practicable thereafter.

Furthermore, Delhi Bank Corp. hereby acknowledges the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· We have previously been advised by the States
of New York and Ohio that the offering is qualified or registered;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Should the Commission or the staff, acting pursuant
to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the
filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing qualified, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Company may not assert staff comments and/or
qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.

Please contact Abby E. Brown of Squire Patton Boggs (US) LLP at (202) 457-5668 or the undersigned upon the declaration of qualification, or if you have any questions regarding this matter.

---

| |
|:---|
| Sincerely, |
| /s/ Peter V. Gioffe |
| Peter V. Gioffe |
| President |

---

cc: Abby E. Brown, Esq., Squire Patton Boggs (US) LLP