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

URSB Bancorp, Inc.
Date: Jan. 7, 2026 · CIK: 0002084261 · Accession: 0001104659-26-001653

Offering / Registration Process

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File numbers found in text: 333-290213

Date
January 7, 2026
Author
Dan Flaherty
Form
CORRESP
Company
URSB Bancorp, Inc.

Letter

Re: URSB Bancorp, Inc. Registration Statement on Form S-1 (Registration Number 333-290213)

JANNEY MONTGOMERY SCOTT LLC

January 7, 2026

Via Edgar

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Request for Acceleration of Effectiveness

To Whom It May Concern:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join URSB Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 11:00 a.m., Eastern time, on January 9, 2026, or as soon thereafter as may be practicable.

JANNEY MONTGOMERY SCOTT LLC

By: /s/ Dan Flaherty

Print Name: Dan Flaherty

Title: Managing Director

Show Raw Text
CORRESP
 1
 filename1.htm

 JANNEY MONTGOMERY
SCOTT LLC

 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 (Registration Number
333-290213)

 Request for Acceleration of Effectiveness

 To Whom It May Concern:

 In accordance with Rule 461 of Regulation C promulgated
under the Securities Act of 1933, we hereby join URSB Bancorp, Inc. in requesting that the effective date of the above-referenced Registration
Statement be accelerated so that it will become effective at 11:00 a.m., Eastern time, on January 9, 2026, or as soon thereafter as may
be practicable.

 JANNEY MONTGOMERY SCOTT LLC

 By:
 /s/ Dan Flaherty

 Print Name: Dan Flaherty

 Title: Managing Director