CORRESP 1 filename1.htm
[Letterhead of Janney Montgomery Scott LLC]


February 9, 2021

Via Edgar

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


 Re:
Marathon Bancorp, Inc.
Registration Statement on Form S-1 (Registration Number 333-251314)
Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Marathon Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 12:30 p.m., Eastern Time, on February 11, 2021, or as soon thereafter as is practicable.

 
Very Truly Yours,
   
 
Janney Montgomery Scott LLC
   
 
 /s/Greg Gersack
 
Name: Greg Gersack
 
Title: Managing Director
 
Head of Midwest & West Coast Depositories
 
Head of Equity Capital Markets