SEC Company Response from Magyar Bancorp, Inc. (MGYR) (CIK 0001337068) (MGYR) — May 12, 2021
Magyar Bancorp, Inc. (MGYR) (CIK 0001337068)
Date: May 12, 2021 · CIK: 0001337068 · Accession: 0001193125-21-158325
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File numbers found in text: 333-254282
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CORRESP 1 filename1.htm CORRESP Magyar Bancorp, Inc. 400 Somerset Street New Brunswick, New York 08901 May 12, 2021 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Magyar Bancorp, Inc. Registration Statement on Form S-1 (Registration Number 333-254282) Request for Acceleration of Effectiveness Ladies and Gentlemen: Magyar Bancorp, Inc., a Delaware corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on May 14, 2021 at 9:00 a.m., or as soon thereafter as is practicable. The Company hereby acknowledges that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, /s/ John S. Fitzgerald John S. Fitzgerald President and Chief Executive Officer