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Section 1: CORRESP

[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.



 
Very Truly Yours,
   
 
Sandler O’Neill & Partners, L.P.
   
By:  
Sandler O’Neill & Partners Corp.,
 
the sole general partner
   
   /s/ Jennifer Docherty
 
 
Authorized Signatory
   




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