SecProbe.io

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

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

CORRESP
 1
 filename1.htm

 LUSE GORMAN, PC

 Attorneys at Law

 5335
Wisconsin Avenue, N.W., Suite 780

 Washington, D.C. 20015

 Telephone
(202) 274-2000

 Facsimile (202) 362-2902

 www.luselaw.com

 writer's direct dial number
 writer's e-mail

 (202) 274-2028
 vcangelosi@luselaw.com

 December 16, 2025

 Via EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC 20549

 Re:	URSB Bancorp,
Inc.

 Registration Statement
on Form S-1

 Filed September
12, 2025

 File No. 333-290213

 To Whom It May Concern:

 On behalf of URSB Bancorp, Inc. (the "Company"),
filed herewith is its Pre-Effective Amendment No. 1 to Registration Statement on Form S-1, including exhibits (the "Amended Registration
Statement"), which is marked pursuant to SEC Rule 472. The comment transmitted by the Staff's comment letter dated November
25, 2025, is reproduced below, followed by the Company's response. The Prospectus included in the Amended Registration Statement
has been updated with financial statements and related financial data as of September 30, 2025.

 Form S-1 filed September 12, 2025

 Supervision and Regulation

 Brokered Deposits, page 87

 1. We note your disclosures
regarding reciprocal deposits. We also note your risk factor disclosure on page 19 about brokered certificates of deposit representing
22.0% of your total deposits at June 30, 2025. Please revise your disclosures, here or elsewhere, to clarify and quantify the extent to
which you use reciprocal deposits and whether you classify any as brokered deposits as of each of the period ends presented.

 Additional disclosure has been added to pages 81
and 87 of the Prospectus in response to this comment.

 Luse Gorman, PC

 United States Securities and Exchange Commission

 Division of Corporation Finance

 December 16, 2025

 Page 2

 If you have any questions, please contact the undersigned.

 Very truly yours,

 /s/ Victor L. Cangelosi

 Victor L. Cangelosi

 Enclosure

 cc:
 Cara Lubit, SEC

 Amit Pande, SEC

 Aisha Adegbuyi, SEC

 Eric Envall, SEC

 Kenneth R. Totten, URSB Bancorp, Inc.

 David Van Steyn, URSB Bancorp, Inc.

 Lawrence M.F. Spaccasi, Esq.

 Kent M. Krudys, Esq.

 Zachary A. Davis, Esq.

November 25, 2025
Kenneth R. Totten
President and Chief Executive Officer
URSB Bancorp, Inc.
11-15 Cooke Avenue
Carteret, NJ 07008
Re:URSB Bancorp, Inc.
Registration Statement on Form S-1
Filed September 12, 2025
File No. 333-290213
Dear Kenneth R. Totten:
            We have reviewed your registration statement and have the following comments.
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Form S-1 filed September 12, 2025
Supervision and Regulation
Brokered Deposits, page 87
1.We note your disclosures regarding reciprocal deposits. We also note your risk factor
disclosure on page 19 about brokered certificates of deposit representing 22.0% of
your total deposits at June 30, 2025. Please revise your disclosures, here or elsewhere,
to clarify and quantify the extent to which you use reciprocal deposits and whether
you classify any as brokered deposits as of each of the period ends presented.

November 25, 2025
Page 2
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Cara Lubit at 202-551-5909 or Amit Pande at 202-551-3423 if you
have questions regarding comments on the financial statements and related matters. Please
contact Aisha Adegbuyi at 202-551-8754 or Eric Envall at 202-551-3234 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Victor L. Cangelosi