October 23, 2018

James W. Blake
Chief Executive Officer
HarborOne Bancorp, Inc.
770 Oak Street
Brockton, MA 02301

       Re: HarborOne Bancorp, Inc.
           Registration Statement on Form S-4
           Filed October 19, 2018
           File No. 333-227904

Dear Mr. Blake:

       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 Christopher Dunham, Staff Attorney, at (202) 551-3783
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Financial
Services
cc:    William McCurdy, Esq.