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                            October 12, 2021

       Priscilla Sims Brown
       Chief Executive Officer
       Amalgamated Financial Corp.
       275 Seventh Avenue
       New York, NY 10001

                                                        Re: Amalgamated
Financial Corp.
                                                            Registration
Statement on Form S-3
                                                            Filed October 5,
2021
                                                            File No. 333-260076

       Dear Ms. Brown:

              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 Julia
Griffith at 202-551-3267 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance