United States securities and exchange commission logo February 14, 2024 Jon R. Ansari Chief Financial Officer Magyar Bancorp, Inc. 400 Somerset Street New Brunswick, NJ 08901 Re: Magyar Bancorp, Inc. Form 10-K for Fiscal Year Ended September 30, 2023 File No. 000-51726 Dear Jon R. Ansari: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance