# EDGAR Filing Document

**Accession Number:** 0002072421
**File Stem:** 0001104659-25-075600
**Filing Date:** 2025-8
**Character Count:** 1748
**Document Hash:** 993c9c11e7e52e6aed62188e50b8b565
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-075600.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001104659-25-075600

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Seneca Bancorp, Inc.
- **CENTRAL INDEX KEY:** 0002072421
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 35 OSWEGO STREET
- **CITY:** BALDWINSVILLE
- **STATE:** NY
- **ZIP:** 13027
- **BUSINESS PHONE:** (315) 638-0233

**MAIL ADDRESS:**
- **STREET 1:** 35 OSWEGO STREET
- **CITY:** BALDWINSVILLE
- **STATE:** NY
- **ZIP:** 13027

![](tm2517671d10_correspimg001.jpg)

August 8, 2025

**<u>Via Edgar</u>**

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Seneca Bancorp, Inc.** |
|  | **Registration Statement on Form S-1 (Registration Number 333-288044)** |
|  | **<u>Request for Acceleration of Effectiveness</u>** |

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To Whom It May Concern:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Seneca Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 3:00 p.m., Eastern time, on August 12, 2025, or as soon thereafter as may be practicable.

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| | |
|:---|:---|
| KEEFE, BRUYETTE & WOODS, INC. | KEEFE, BRUYETTE & WOODS, INC. |
| By: | /s/ Robin Suskind |
|  | Robin Suskind |
|  | Managing Director |

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