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                     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