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WRITER’S DIRECT DIAL NUMBER				WRITER’S E-MAIL
(202) 274-2013				sbrown@luselaw.com

October 27, 2021

Jessica Livingston, Esq.

Staff Attorney

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-0303

Re:

CFSB Bancorp, Inc.

Registration Statement on Form S-1

Filed September 9, 2021

File No. 333-259406

Dear Ms. Livingston:

On behalf of CFSB Bancorp, Inc. (the “Company”) and in accordance with Rule 101 of Regulation S-T, we are hereby transmitting Pre-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-1 (the “Amended S-1”). Set forth below are the comments from the Staff’s letter dated October 5, 2021, as well as the Company’s responses to those comments. The Amended S-1 has been blacklined to reflect changes from the original filing. In addition, a “Recent Developments” section has been added to the Amended S-1.

Registration Statement on Form S-1

General

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.

The Company does not intend to provide any written materials to investors other than the Prospectus, the Prospectus Supplement for participants in the Colonial Federal Savings Bank 401(k) Plan that is included in the Amended S-1, and the stock order form and the marketing materials that were filed as exhibits to the Amended S-1.