SEC Comment Letter for Magyar Bancorp, Inc. (MGYR) (CIK 0001337068) (MGYR) — Mar 22, 2021
Magyar Bancorp, Inc. (MGYR) (CIK 0001337068)
Date: March 22, 2021 · CIK: 0001337068 · Accession: 0000000000-21-003428
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File numbers found in text: 333-254282
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United States securities and exchange commission logo
March 22, 2021
John S. Fitzgerald
Chief Executive Officer
Magyar Bancorp, Inc.
400 Somerset Street
New Brunswick, NJ 08901
Re:Magyar Bancorp, Inc.
Registration Statement on Form S-1
Filed March 15, 2021
File No. 333-254282
Dear Mr. Fitzgerald:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Susan Block at 202-551-3210 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance