FIRST SEACOAST BANCORP, INC.

633 Central Avenue

Dover, NH 03820

November 10, 2022

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:First Seacoast Bancorp, Inc.

Registration Statement on Form S-1 (Commission File No. 333-267398)

Request for Acceleration of Effective Date

Dear Sir or Madam:

First Seacoast Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1 be accelerated to November 14, 2022 at 11:00 a.m. EST, or as soon thereafter as is practicable.

Please contact Victor L. Cangelosi, of Luse Gorman, PC ((202) 274-2028), if you have any questions concerning this matter.

Very truly yours,

/s/ James R. Brannen

James R. Brannen

President and Chief Executive Officer