<SEC-DOCUMENT>0000897101-21-000901.txt : 20211210
<SEC-HEADER>0000897101-21-000901.hdr.sgml : 20211210
<ACCEPTANCE-DATETIME>20211108162212
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ACCESSION NUMBER:		0000897101-21-000901
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NSTS Bancorp, Inc.
		CENTRAL INDEX KEY:			0001881592
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		700 LEWIS AVE.
		CITY:			WAUKEGAN
		STATE:			IL
		ZIP:			60085
		BUSINESS PHONE:		847-336-4430

	MAIL ADDRESS:	
		STREET 1:		700 LEWIS AVE.
		CITY:			WAUKEGAN
		STATE:			IL
		ZIP:			60085
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<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NSTS BANCORP, INC. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>700 S. Lewis Avenue</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Waukegan, Illinois 60085</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">November 8, 2021</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><FONT STYLE="font-size: 10pt"><B><U>V</U></B></FONT><B><U><FONT STYLE="font-size: 8.5pt">IA</FONT>
<FONT STYLE="font-size: 10pt">E</FONT><FONT STYLE="font-size: 8.5pt">DGAR</FONT></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Securities and Exchange Commission<BR>
Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549<BR>
Attention: John Stickel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Re:&#9;NSTS Bancorp, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Registration Statement on Form S-1 (Registration
Number 333-259483)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><U>Request for Acceleration of Effectiveness</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Dear Mr. Stickel:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-indent: 0.5in">Pursuant to Rule 461 under the Securities Act
of 1933, NSTS Bancorp, Inc. (the &#8220;Company&#8221;) hereby requests acceleration of the effective date of its Registration Statement
on Form S-1 (File No. 333-259483), as amended, to November 10, 2021 at 4:00 p.m. E.T., or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Please contact Jennifer D. King of Vedder Price
P.C. at (312) 609-7835 as soon as practicable following the Registration Statement being declared effective or if you have any questions
concerning this matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 58%">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif; width: 42%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; border-bottom: black 0.75pt solid">/s/ Stephen G. Lear</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Stephen G. Lear</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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