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                            October 29, 2021

       Michael Puorro
       Chairman and Chief Executive Officer
       Hanover Bancorp, Inc.
       80 East Jericho Turnpike
       Mineola, New York 11501

                                                        Re: Hanover Bancorp,
Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted October
6, 2021
                                                            CIK No. 0001828588

       Dear Mr. Puorro:

              We have conducted a limited review of your draft registration
statement. 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 providing any requested
information and by publicly
       filing your registration statement and non-public draft submission on
EDGAR. 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 the information you provide in response to these
comments and your
       filed registration statement, we may have additional comments.

       Draft Registration Statement on Form S-1

       General

   1.                                                   We note that you
completed the acquisition of Savoy Bank on May 26, 2021. It therefore
                                                        appears that you are
required to include the interim financial statements for Savoy Bank
                                                        for the period ended
March 31, 2021. Please see section 2045.2 of the Division of
                                                        Corporation Finance's
Financial Reporting Manual.
       Cover Page

   2.                                                   Please identify the
underwriters on the cover page in your next amendment.
 Michael Puorro
FirstName LastNameMichael Puorro
Hanover Bancorp, Inc.
Comapany
October 29,NameHanover
            2021       Bancorp, Inc.
October
Page 2 29, 2021 Page 2
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.

        We also remind you that your registration statement must be on file no
later than 48 hours
prior to the requested effective date and time. 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.

       Please contact Erin Purnell at 202-551-3454 or Susan Block at
202-551-3210 with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance