[LUSE GORMAN POMERENK & SCHICK LETTERHEAD]


(202) 274-2011                                 rpomerenk@luselaw.com


October 16, 2009

Mr. John P. Nolan
Senior Assistant Chief Accountant
Securities and Exchange Commission
Mail Stop 4720
Washington, D.C. 20549

         Re:      Magyar Bancorp, Inc.
                  Form 10-KSB for the Fiscal Year Ended September 30, 2008
                  Form 10-KSB/A for the Fiscal Year Ended September 30, 2008
                  Forms 10-Q for the Fiscal Quarters Ended December 31, 2008,
                  March 31, 209 and June 30, 2009 File No. 000-51726

Dear Mr. Nolan:

     Pursuant  to your  instruction,  I am  writing  to  confirm  our  telephone
conversation  today regarding the September 17, 2009 staff comment letter on the
above-referenced  filings by Magyar Bancorp, Inc. (the "Company").  To allow the
Company  sufficient  time to complete  review  procedures on the  response,  you
agreed to allow the  Company an  extension  of time until  October  23,  2009 to
respond to the comments.

                                     Sincerely,

                                     /s/ Robert B. Pomerenk

                                     Robert B. Pomerenk