TEXT-EXTRACT 2 filename2.txt July 22, 2024 Katie A. Lorenson President and Chief Executive Officer Alerus Financial Corporation 401 Demers Avenue Grand Forks, North Dakota 58201 Re: Alerus Financial Corporation Registration Statement on Form S-4 Filed July 15, 2024 File No. 333-280815 Dear Katie A. Lorenson: 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