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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000943374-09-001326.txt : 20100513
<SEC-HEADER>0000943374-09-001326.hdr.sgml : 20100513
<ACCEPTANCE-DATETIME>20091016135034
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943374-09-001326
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Magyar Bancorp, Inc.
		CENTRAL INDEX KEY:			0001337068
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		400 SOMERSET STREET
		CITY:			NEW BRUNSWICK
		STATE:			NJ
		ZIP:			08901
		BUSINESS PHONE:		732-249-2438

	MAIL ADDRESS:	
		STREET 1:		400 SOMERSET STREET
		CITY:			NEW BRUNSWICK
		STATE:			NJ
		ZIP:			08901
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                   [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

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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