Keefe, Bruyette & Woods
May 12, 2021
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Magyar Bancorp, Inc. |
Registration Statement on Form S-1 (Registration Number 333-254282)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Magyar Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 9:00 a.m. on May 14, 2021, or as soon thereafter as may be practicable.
KEEFE, BRUYETTE & WOODS, INC. | ||
By: | /s/ Robin Suskind | |
Name: Robin Suskind | ||
Title: Managing Director |