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SEC Comment Letter for Kentucky First Federal Bancorp (KFFB) — Feb 11, 2026

Kentucky First Federal Bancorp
Date: Feb. 11, 2026 · CIK: 0001297341 · Accession: 0000000000-26-001405

Financial Reporting Regulatory Compliance Internal Controls

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Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 000-51176

Date
February 11, 2026
Author
Division of
Form
UPLOAD
Company
Kentucky First Federal Bancorp

Letter

Re: Kentucky First Federal Bancorp Form 10-K for the Fiscal Year Ended June 30, 2025 File No. 000-51176 Dear Tyler Eades:

February 11, 2026

Tyler Eades Vice President and Chief Financial Officer Kentucky First Federal Bancorp 655 Main Street Hazard, KY 41702

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Clay Hulette (CEO)

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 11, 2026

Tyler Eades
Vice President and Chief Financial Officer
Kentucky First Federal Bancorp
655 Main Street
Hazard, KY 41702

 Re: Kentucky First Federal Bancorp
 Form 10-K for the Fiscal Year Ended June 30, 2025
 File No. 000-51176
Dear Tyler Eades:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Clay Hulette (CEO)
</TEXT>
</DOCUMENT>