Macro Bank Inc. (BMA) – Company response

S. Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated January 15, 2026, providing the Staff’s comments with respect to the above-referenced Form 20-F for the fiscal year ended December 31, 2024 (the “2024 Form 20-F”). Set forth below are the Bank’s responses to the Staff’s comments. For convenience, the Staff’s comments are repeated below in italics, followed by the Bank’s response to the comments. Capitalized terms used but not defined within this letter have the meanings ascribed to them in the 2024 Form 20-F. 1. Analysis of the allowance for loan…