Correspondence 0001193125-23-185176 from SR Bancorp, Inc. (SRBK) (CIK 0001951276) (SRBK)
SR Bancorp, Inc. (SRBK) (CIK 0001951276)
Date: July 11, 2023 · CIK: 0001951276 · Accession: 0001193125-23-185176
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File numbers found in text: 333-270489
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CORRESP 1 filename1.htm CORRESP SR BANCORP, INC. 220 West Union Avenue Bound Brook, New Jersey 08805 July 11, 2023 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: SR Bancorp, Inc. Registration Statement on Form S-1 (Registration Number 333-270489) Request for Acceleration of Effectiveness Ladies and Gentlemen: SR Bancorp, Inc., a Maryland corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 be declared effective on July 13, 2023 at 5:00 p.m., or as soon thereafter as is practicable. Please contact Marc Levy of Luse Gorman, PC at (202) 274-2009 if you have any questions concerning this matter. Very truly yours, /s/ William P. Taylor William P. Taylor Chairman and Chief Executive Officer