[LETTERHEAD OF SANDLER O’NEILL & PARTNERS]
August 5, 2019
Via Edgar
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Provident Bancorp, Inc.
Registration Statement on Form S-1 (Registration Number 333-232018)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Provident
Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 12:00 Noon on August 7, 2019, or as soon thereafter as may be practicable.
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Very Truly Yours,
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Sandler O’Neill & Partners, L.P.
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By:
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Sandler O’Neill & Partners Corp.,
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the sole general partner
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/s/ Jennifer Docherty
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Authorized Signatory
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