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                             October 5, 2021

       Michael E. McFarland
       President and Chief Executive Officer
       CFSB Bancorp, Inc.
       15 Beach Street
       Quincy, MA 02170

                                                        Re: CFSB Bancorp, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 9,
2021
                                                            File No. 333-259406

       Dear Mr. McFarland:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       General

   1.                                                   Please provide us with
copies of all written communications, as defined in Rule 405 under
                                                        the Securities Act,
that you, or anyone authorized to do so on your behalf, present to
                                                        potential investors in
reliance on Section 5(d) of the Securities Act, whether or not they
                                                        retain copies of the
communications. Please contact the staff member associated with the
                                                        review of this
submission to discuss how to submit the materials, if any, to us for our
                                                        review.
 Michael E. McFarland
FirstName  LastNameMichael E. McFarland
CFSB Bancorp,   Inc.
Comapany
October    NameCFSB Bancorp, Inc.
        5, 2021
October
Page 2 5, 2021 Page 2
FirstName LastName
The Reorganization And Offering
How We Determined the Stock Pricing and the Number of Shares to be Issued, page
104

2.       Expand the penultimate paragraph on page 105 to include the reasons
for the Appraiser's
         downward adjustments for profitability, growth, viability of earnings,
dividends, liquidity
         of the shares, and marketing of the issue. Please also expand the
summary section to
         disclose these downward adjustments and summarize the reasons for the
adjustments.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Michelle Miller at (202) 551-3368 or David Irving at
(202) 551-3321 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Livingston at (202) 551-3448 or Eric Envall at (202) 551-3234
with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Finance