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SEC Company Response from URSB Bancorp, (URSB) — Jan 7, 2026

URSB Bancorp, Inc.
Date: Jan. 7, 2026 · CIK: 0002084261 · Accession: 0001104659-26-001650

Offering / Registration Process

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 7, 2026
Author
/s/ Kenneth R. Totten
Form
CORRESP
Company
URSB Bancorp, Inc.

Letter

Re: URSB Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333 - 290213)

URSB BANCORP, INC.

January 7, 2026

Via Edgar

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Request for Acceleration of Effective Date

To Whom It May Concern:

URSB Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to January 9, 2026, at 11:00 a.m., Eastern time, or as soon thereafter as is practicable.

Please contact Victor L. Cangelosi, of Luse Gorman, PC ((202) 274-2028), if you have any questions concerning this matter.

Very truly yours,
/s/ Kenneth R. Totten

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CORRESP
 1
 filename1.htm

 URSB BANCORP,
INC.

 January 7, 2026

 Via Edgar

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: URSB Bancorp, Inc.
 Registration Statement on Form S-1 (Commission File No. 333 - 290213)

 Request for Acceleration of Effective Date

 To Whom It May Concern:

 URSB Bancorp, Inc. hereby requests that the effective
date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to January 9, 2026, at 11:00 a.m., Eastern
time, or as soon thereafter as is practicable.

 Please contact Victor L. Cangelosi, of Luse Gorman,
PC ((202) 274-2028), if you have any questions concerning this matter.

 Very truly yours,

 /s/ Kenneth R. Totten

 Kenneth R. Totten

 Chairman, President and Chief
 Executive Officer