<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                               July 11, 2023

       Steven D. Kunzman
       President and CEO
       Central Plains Bancshares, Inc.
       221 South Locust Street
       Grand Island, Nebraska 68801

                                                        Re: Central Plains
Bancshares, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 14, 2023
                                                            File No. 333-272636

       Dear Steven D. Kunzman:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-1 filed June 14, 2023

       Cover Page

   1.                                                   Please disclose on the
cover page, and as appropriate throughout the registration
                                                        statement, if your
offering is contingent on receipt of certification to list on Nasdaq.
 Steven D. Kunzman
FirstName  LastNameSteven    D. Kunzman
Central Plains Bancshares, Inc.
Comapany
July       NameCentral Plains Bancshares, Inc.
     11, 2023
July 11,
Page  2 2023 Page 2
FirstName LastName
How We Determined the Offering Range, page 5

2.       Please briefly summarize the primary differences between the
registrant and the peer
         group used by the appraiser.
Risk Factors
We are subject to stringent capital requirements, page 19

3.       Please clarify in the risk factor how you currently meet your capital
requirements, so
         investors may assess any risk.
Inflation can have an adverse impact on our business and on our customers, page
21

4.       We note your risk factor indicating that inflation can have an adverse
impact on your
         business and on your customers. Please update this risk factor to
disclose if recent
         inflationary pressures have materially impacted your operations. In
this regard, if
         applicable, discuss how your business has been materially affected by
the various types of
         inflationary pressures you are facing.
Our funding sources may prove insufficient, page 24

5.       Please clarify in the risk factor the current sufficiency of your
funding sources so that
         investors may assess the risk.
 Steven D. Kunzman
FirstName  LastNameSteven    D. Kunzman
Central Plains Bancshares, Inc.
Comapany
July       NameCentral Plains Bancshares, Inc.
     11, 2023
July 11,
Page  3 2023 Page 3
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Michael Volley at 202-551-3437 or Amit Pande at
202-551-3423 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Madeleine Mateo at 202-551-3465 or Susan Block at 202-551-3210 with any
other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:      Ned Quint, Esq.
</TEXT>
</DOCUMENT>
