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United States securities and exchange commission logo





                               October 8, 2021

       Stephen G. Lear
       President and Chief Executive Officer
       NSTS Bancorp, Inc.
       700 S. Lewis Avenue
       Waukegan, Illinois 60085

                                                        Re: NSTS Bancorp, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 13,
2021
                                                            File No. 333-259483

       Dear Mr. Lear:

              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 September 13, 2021

       Cover Page

   1.                                                   We note that you are
making the subscription offer to eligible depositors and certain
                                                        borrowers. Please note
on the cover page the minimum balance required to be eligible to
                                                        participate in the
offer, and what requirements, if any, there are for borrowers that are not
                                                        also eligible
depositors to participate in the subscription offering.
       Summary
       Conversion of North Shore MHC, page 1

   2.                                                   Please revise your
diagram on page 2 (after the conversion and offering are completed) to
                                                        include the shares that
will be held by the newly created NSTS Charitable Foundation.
 Stephen G. Lear
FirstName  LastNameStephen G. Lear
NSTS Bancorp,   Inc.
Comapany
October    NameNSTS Bancorp, Inc.
        8, 2021
October
Page 2 8, 2021 Page 2
FirstName LastName
Increase loan production through formation of loan productions offices, page 4

3.       We note your plan to add up to three additional loan production
offices in your
         surrounding communities over the next few years. Please disclose the
anticipated costs to
         open new loan production offices here and in the risk factor on page
19, as well as the
         anticipated and/or historical timeframe before loan production offices
become profitable.
Risk Factors, page 16

4.       Consistent with your disclosure on page 121, please add a risk factor
related to your
         exclusive forum provision addressing the potential increased costs for
shareholders to
         bring a claim and that the provision can discourage claims or limit
investors    ability to
         bring a claim in a judicial forum that they find favorable.
Security breaches and cybersecurity threats could compromise our information
and expose us to
liability, page 21

5.       Please clarify whether you have experienced any material breaches of
the types you
         reference. Refer to CF Disclosure Guidance: Topic No. 2 -
Cybersecurity, and
         Commission Statement and Guidance on Public Company Cybersecurity
Disclosures,
         Release No. 33-10459. Also, since cybersecurity risks appear material
to your business,
         disclose under another appropriately captioned section the nature of
the board   s role in
         overseeing your cybersecurity risk management, the manner in which the
board
         administers this oversight function and any effect this has on the
board   s leadership
         structure.
Pro Forma Data, page 40

6.       We note your pro forma condensed statement of income pro forma
disclosures starting on
         page 41. Please revise to also include this information for the most
recent fiscal year.
         Refer to Regulation S-X, Rule 11-02(c)(2)(i).
North Shore, MHC and Subsidiaries Notes to Consolidated Financial Statements as
of December
31, 2020 and 2019, page F-32

7.       Please revise to include parent-only financial statements or tell us
how you concluded that
         they were not required. Refer to ASC 810-10-45-11 and Regulation S-X
Rules 12-04 and
         9-06, as applicable.
Exhibits and Financial Statement Schedules, page II-2

8.       Please file executed copies, to the extent that such agreements are
executed prior to
         effectiveness, rather than or in addition to the    Form of" versions,
of Exhibits 8.1, 10.1,
         and 10.2.
 Stephen G. Lear
NSTS Bancorp, Inc.
October 8, 2021
Page 3

        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 Cara Lubit at 202-551-5909 or Hugh West at 202-551-3872
if you have
questions regarding comments on the financial statements and related matters.
Please contact
John Stickel at 202-551-3324 or Erin Purnell at 202-551-3454 with any other
questions.



FirstName LastNameStephen G. Lear                          Sincerely,
Comapany NameNSTS Bancorp, Inc.
                                                           Division of
Corporation Finance
October 8, 2021 Page 3                                     Office of Finance
FirstName LastName
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