# EDGAR Filing Document

**Accession Number:** 0000927719
**File Stem:** 0000000000-23-002892
**Filing Date:** 2023-3
**Character Count:** 2651
**Document Hash:** 2eeca6a105752d545383bb1b872f3789
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002892.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0000000000-23-002892

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-23-020326

## Text-Extract

```

United States securities and exchange commission logo

                           March 23, 2023

       Peter V. Gioffe
       Chief Executive Officer
       Delhi Bank Corp
       124 Main Street
       Delhi, NY 13753

                                                        Re: Delhi Bank Corp.
                                                            Post-Qualification
Amendment No. 5 to
                                                            Offering Statement
on Form 1-A
                                                            Filed March 15,
2023
                                                            File No. 024-10818

       Dear Peter V. Gioffe:

                                                        This is to advise you
that we do not intend to review your amendment.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

                                                        Please contact Tonya K.
Aldave at (202) 551-3601 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Finance
       cc:                                              Abby E. Brown, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._