# EDGAR Filing Document

**Accession Number:** 0001751783
**File Stem:** 0001104659-26-059220
**Filing Date:** 2026-5
**Character Count:** 1924
**Document Hash:** 1c4679852f0e5375a943a66ea55f60b7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-059220.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001104659-26-059220

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260512

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rhinebeck Bancorp, Inc.
- **CENTRAL INDEX KEY:** 0001751783
- **STANDARD INDUSTRIAL CLASSIFICATION:** SAVINGS INSTITUTIONS, NOT FEDERALLY CHARTERED [6036]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2 JEFFERSON PLAZA
- **CITY:** POUGHKEEPSIE
- **STATE:** NY
- **ZIP:** 12601
- **BUSINESS PHONE:** 845-454-8555

**MAIL ADDRESS:**
- **STREET 1:** 2 JEFFERSON PLAZA
- **CITY:** POUGHKEEPSIE
- **STATE:** NY
- **ZIP:** 12601

![](tm268293d5_correspimg01.jpg)

May 12, 2026

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0303

*Attention: Aisha Adegbuyi*

Re: Rhinebeck Bancorp, Inc. <br> Registration Statement on Form S-1 – File No. 333-294283 (the "Registration Statement") <br> <u>Request for Acceleration of Effectiveness</u>

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Rhinebeck Bancorp, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective on Thursday, May 14, 2026, at 3:00 p.m., Eastern Time, or as soon thereafter as is practicable.

Please contact Elizabeth Cook, Esq., of Luse Gorman, PC at (202) 274-2022 if you have any questions concerning this matter.

---

| |
|:---|
| Very truly yours, |
| /s/ Matthew J. Smith |
| Name: Matthew J. Smith |
| Title: President and Chief Executive Officer |

---