LUSE GORMAN POMERENK & SCHICK

A PROFESSIONAL CORPORATION

ATTORNEYS AT LAW

5335 WISCONSIN AVENUE, N.W., SUITE 780

WASHINGTON, D.C. 20015

TELEPHONE (202) 274-2000

FACSIMILE (202) 362-2902

www.luselaw.com

WRITER'S DIRECT DIAL NUMBER	WRITER’S E-MAIL
(202) 274-2009	mlevy@luselaw.com

January 24, 2014

Via EDGAR

Mr. John Spitz

Staff Accountant

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549-3561

Re:             ESSA Bancorp, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2013

Filed December 16, 2013

File No. 001-33384                                                                                     

Dear Mr. Spitz:

We are writing to confirm our telephone conversation of today regarding the January 13, 2014 comment letter issued by the Securities and Exchange Commission on the above-referenced filing by ESSA Bancorp, Inc. (the “Company”).  As we discussed, to enable the Company to be fully responsive to the Staff’s comments, the Staff agreed to allow the Company an extension of the time period for responding to the comments.  The Company will file its responses to the Staff’s comments on or before February 5, 2014.

Sincerely,

/s/ Marc P. Levy

Marc P. Levy

cc:           Allan Muto, ESSA Bancorp