PATHFINDER BANCORP, INC.

214 West First Street

Oswego, New York 13126

November 6, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

      Registration Statement on Form S-4 (Registration No. 333-249749)

      Request for Acceleration of Effectiveness                                       

Ladies and Gentlemen:

Pathfinder Bancorp, Inc., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-4, be declared effective at 11:00 a.m. on November 10, 2020, or as soon thereafter as is practicable.

Very truly yours,

Walter F. Rusnak

Senior Vice President and Chief Financial Officer

(Duly Authorized Representative)