INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
to the incorporation by reference in Registration Statement Nos. 333-181424 and 333-173077 on Form S-8 of Oconee Federal Financial
Corp. of our report dated September 15, 2017 relating to the 2017 consolidated financial statements, appearing in this Annual Report
on Form 10-K of Oconee Federal Financial Corp. for the year ended June 30, 2017.
Crowe Horwath LLP
|September 15, 2017