LUSE GORMAN POMERENK & SCHICK
A PROFESSIONAL CORPORATION
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) 274-2009 | mlevy@luselaw.com |
March 28, 2014
Via EDGAR
Mr. John Spitz
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-3561
Re: ESSA Bancorp, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2013
Filed December 16, 2013
File No. 001-33384
Dear Mr. Spitz:
We are writing to confirm your telephone conversation of yesterday with Allan Muto, Chief Financial Officer, ESSA Bancorp, Inc. (the “Company”) regarding the March 14, 2014 comment letter issued by the Securities and Exchange Commission on the above-referenced filing by the Company. As discussed, to enable the Company to be fully responsive to the Staff’s comments, the Staff agreed to allow the Company an extension of the time period for responding to the comments. The Company will file its responses to the Staff’s comments on or before April 4, 2014.
Sincerely,
/s/ Marc P. Levy
Marc P. Levy
cc: Allan Muto, ESSA Bancorp
Benjamin Phippen, SEC
