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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

AI Filing Summary & Sentiment

File numbers found in text: 333-254282

Date
May 12, 2021
Author
/s/ John S. Fitzgerald
Form
CORRESP
Company
Magyar Bancorp, Inc. (MGYR) (CIK 0001337068)

Letter

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

Show Raw Text
CORRESP
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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