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                           September 24, 2021

       Michael T. Pugh
       President and Chief Executive Officer
       Carver Bancorp, Inc.
       75 West 125th Street
       New York, New York 10027

                                                        Re: Carver Bancorp,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 15,
2021
                                                            File No. 333-259551

       Dear Mr. Pugh:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 John
Stickel at 202-551-3324 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance