MARATHON BANCORP, INC.

500 Scott Street

Wausau, Wisconsin 54403

February 7, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1 (Registration Number 333-283805)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, Marathon Bancorp, Inc. hereby requests that the effective date of the above referenced Registration Statement on Form S-1, as amended, be accelerated to February 11, 2025 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable.

Please contact Benjamin Azoff of Luse Gorman, PC at (202) 274-2010 if you have any questions concerning this matter.