Correspondence 0001193125-23-185180 from SR Bancorp, Inc. (SRBK) (CIK 0001951276) (SRBK)
SR Bancorp, Inc. (SRBK) (CIK 0001951276)
Date: July 11, 2023 · CIK: 0001951276 · Accession: 0001193125-23-185180
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File numbers found in text: 333-270489
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CORRESP 1 filename1.htm CORRESP July 11, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: SR Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333-270489) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join SR Bancorp, Inc., a Maryland corporation, in requesting the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on July 13, 2023, or as soon thereafter as practicable. Very truly yours, Keefe, Bruyette & Woods, Inc. /s/ Robin P. Suskind Name: Robin P. Suskind Title: Managing Director Keefe, Bruyette & Woods • 18 Columbia Turnpike, Suite 100 • Florham Park, NJ 07932 973.549.4000 • 800.342.2325 • www.kbw.com