----

----

| x | Annual Report pursuant to Section 13 or 15 (d) of the Securities and Exchange Act of 1934 for the fiscal year ended December 31, 2010. |
|---|----------------------------------------------------------------------------------------------------------------------------------------|

| o | Transition Report pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934 for the transition period from _________ to ________. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------|

| Commission File # 0-32605 |
|---------------------------|

| NEFFS BANCORP, INC. |
|---------------------|

| (Exact name of registrant as in its charter) |
|----------------------------------------------|

|  Pennsylvania                          |   |  23-2400383                      |
|---------------------------------------------|--------|---------------------------------------|
|   (State or other jurisdiction of |   |  (I.R.S. Employer Identification |
|  incorporation or organization)        |   |  Number)                         |

| 5629 Route 873, P.O. Box 10, Neffs, PA  18065-0010 |
|--------------------------------------------------------------|

|  (Address of principal executive offices) |
|------------------------------------------------|

| Registrant’s telephone number including area code:  610-767-3875 |
|----------------------------------------------------------------------------------|

----

|   | Large accelerated filer |  ̈ |   | Accelerated filer         |  ̈ |
|--------|-------------------------|--------|--------|---------------------------|--------|
|   |                    |   |   |                      |   |
|   | Non-accelerated filer   |  ̈ |   | Smaller reporting company | x      |

----

| Part III.       |                |                                                                                           |    |
|-----------------|---------------------|------------------------------------------------------------------------------------------------|---------|
|            | Item 10             | Directors, Executive Officers and Corporate Governance                                    |  1 |
|            | Item 11             | Executive Compensation                                                                    |  4 |
|            | Item 12             | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters |  6 |
|            |  Item 13       | Certain Relationships and Related Transactions, and Director Independence                 |  7 |
|            |  Item 14  | Principal Accountant Fees and Services                                                    | 8       |
|            |                |                                                                                           |    |
|  Part III. |                |                                                                                           |    |
|            |  Item 15       |  Exhibits and Financial Statement Schedules                                               |  9 |
|            |                |                                                                                           |    |

----

| Name and Age                                                               |   | Director Since |   | Principal Occupation for the Past Five years and Positions Held with Neffs Bancorp, Inc. and Subsidiaries                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|----------------------------------------------------------------------------|--------|----------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| DIRECTORS WITH TERMS EXPIRING IN 2011 – CLASS A DIRECTORS            |
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| John J. Remaley, 75                                                        |   | 1986           |   | Mr. Remaley serves as President and Chief Executive Officer of Neffs Bancorp, Inc. having been elected in 1986, and Chairman of the Board of The Neffs National Bank, elected in July 2009.  Employed by The Neffs National Bank in 1953, he retired as Chief Executive Officer in 1995 and served as President from 1983 to July 2009.  He has served on the boards of directors of several not-for-profit organizations.  Mr. Remaley brings over 50 years of experience in community banking and in dealing with the local community.                                                                                                        |
| John F. Sharkey, Jr., 55                                                   |   | 2005           |   | Mr. Sharkey was appointed as a director of Neffs Bancorp, Inc. and The Neffs National Bank in 2005, and elected to both boards in 2008.  Mr. Sharkey is a senior partner in the accounting firm of Concannon, Miller & Co., located in Allentown, Pennsylvania.  Mr. Sharkey provides financial and accounting expertise to the Board.                                                                                                                                                                                                                                                                                                                |
| Dean H. Snyder, 59                                                         |   | 2009           |   | Mr. Snyder was appointed as a director of The Neffs National Bank and its parent organization, Neffs Bancorp, Inc. in September 2009.  He is a retired teacher of Northampton High School.  Mr. Snyder is a major shareholder who is well known in the community and provides an understanding of the local economy.                                                                                                                                                                                                                                                                                                                                      |
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| CONTINUING DIRECTORS WITH TERMS EXPIRING IN 2012 – CLASS B DIRECTORS |
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| Robert B. Heintzelman, 52                                                  |   | 1999           |   | Mr. Heintzelman was elected to the Boards of The Neffs National Bank and Neffs Bancorp, Inc. in 1999.  Mr. Heintzelman and his family are the owners of the Heintzelman Funeral Home, Inc., with locations in Schnecksville and Hellertown, Pennsylvania. He and his brother own and operate Lehigh Valley Crematory Services, Inc. in Hellertown.  Mr. Heintzelman is also a franchise restaurant co-owner of Dickey’s Barbecue Pit in Bethlehem.  Mr. Heintzelman brings significant experience with respect to the management and ownership of small businesses, such as those which are part of the Bank’s customer base.  |
| Kevin A. Schmidt, 49                                                       |   | 2004           |   | Mr. Schmidt, associated with The Neffs National Bank since 1994, serves as President and Chief Executive Officer.  He was elected to the Boards of Neffs Bancorp, Inc. and The Neffs National Bank in 2004, and serves as Vice President of Neffs Bancorp, Inc.  Mr. Schmidt brings both financial and management expertise to the Board.                                                                                                                                                                                                                                                                                                                 |
|                                                                       |   |           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |

----

| CONTINUING DIRECTORS WITH TERMS EXPIRING IN 2013 – CLASS C DIRECTORS |
|---------------------------------------------------------------------------------|
|                                                                            |   |   |   |   |
| John F. Simock, 74                                                              |   | 1997 |   | Mr. Simock, the prior owner of John F. Simock, Inc., a general contracting firm, is retired.  He was elected to the Boards of Neffs Bancorp, Inc. and The Neffs National Bank in 1997.  Mr. Simock brings management and small business experience to the Board.  |
| Mary Ann Wagner, 70                                                             |   | 2003 |   | Ms. Wagner was appointed as a director of Neffs Bancorp, Inc. and The Neffs National Bank in 2003, and was elected to both boards in 2006.  Ms. Wagner is President of A. J. Henry Lumber Co., Inc. located in Neffs, Pennsylvania.  Ms. Wagner provides the Board with management experience and an understanding of the local economy.  |
| Duane A. Schleicher, 49                                                         |   | 2005 |   | Mr. Schleicher was appointed as a director of Neffs Bancorp, Inc. and The Neffs National Bank in 2005, and elected to both boards in 2006.  Mr. Schleicher owns and operates Northside Heights Mobile Home Park, Schleicher Mobile Home Sales, Inc., and Duane A. Schleicher, Inc., each located in Carbon County, Pennsylvania.  Mr. Schleicher brings management experience and an understanding of the bank’s Carbon County market.  |

| Name                |   | Age    |   | Principal Occupation for the Past Five years and Positions Held with Neffs Bancorp, Inc. and Subsidiaries |
|---------------------|--------|--------|--------|-----------------------------------------------------------------------------------------------------------|
|                |   |   |   |                                                                                                      |
|                |   |   |   |                                                                                                      |
| John J. Remaley     |   | 75     |   | President, Neffs Bancorp, Inc. and Chairman, The Neffs National Bank                                      |
| Kevin A. Schmidt    |   | 49     |   | Vice President, Neffs Bancorp, Inc. and President and CEO, The Neffs National Bank                        |
| Michael J. Bailey   |   | 55     |   | Executive Vice President and Cashier/Chief Operations Officer, The Neffs National Bank                    |
| David C. Matulevich |   | 38     |   | Secretary/Treasurer, Neffs Bancorp, Inc.                                                                  |

----

----

| Name and principal position                                                                                |   | Year       |   | Salary ($)    |   | All other compensation ($) |   | Total ($)     |
|------------------------------------------------------------------------------------------------------------|--------|------------|--------|---------------|--------|----------------------------|--------|---------------|
|                                                                                                       |   |       |   |          |   |                       |   |          |
| John J. Remaley                                                                                            |   |  2010 |   | —       |   | 1,000 (1)                  |   | 1,000         |
| President and Chief Executive Officer, Neffs Bancorp, Inc.; Chairman of the Board, The Neffs National Bank |   |  2009 |   | —  |   | 1,000 (1)             |   | 1,000    |
|                                                                                                       |   |       |   |          |   |                       |   |          |
| Kevin A. Schmidt                                                                                           |   |  2010 |   | 110,000       |   | 7,333 (2)                  |   | 117,333       |
| Vice President, Neffs Bancorp, Inc.; President and Chief Executive Officer, The Neffs National Bank        |   |  2009 |   | 104,500  |   | 7,071 (2)             |   | 111,571  |

| (1)   | Represents the Bank’s contribution on behalf of Mr. Remaley to the Bank’s Director Deferred Compensation Fund. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------|

| (2)   | Represents the Bank’s contribution on behalf of Mr. Schmidt to the Employee Profit Sharing and Retirement Trust Plan ($6,600 for 2010) and premiums paid by the Bank on behalf of Mr. Schmidt for Life Insurance and Long Term Disability Insurance ($733 for 2010). |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Name                  |   | Fees earned or paid in cash ($) |   |   | Nonqualified Deferred Compensation Earnings |   |    | All other compensation ($) (1) |   |   | Total ($) |   |
|-----------------------|--------|---------------------------------|--------|--------|---------------------------------------------|--------|---------|--------------------------------|--------|--------|-----------|--------|
|                  |   |                            |   |   |                                        |   |    |                           |   |   |      |   |
| Robert B. Heintzelman |   |                            | 12,000 |   |                                        |   | 526     |                           |   |   | 1,325(2)  |   |   |   | 13,851 |   |
| John J. Remaley       |   |                            | 12,000 |   |                                        |   | 710     |                           |   |   | 1,000     |   |   |   | 13,710 |   |
| Duane A. Schleicher   |   |                            | 12,000 |   |                                        |   | 179     |                           |   |   | 1,050(2)  |   |   |   | 13,229 |   |
| Kevin A. Schmidt      |   |                            | 12,000 |   |                                        |   | — |                           |   |   | —   |   |   |   | 12,000 |   |
| John F. Sharkey, Jr.  |   |                            | 12,000 |   |                                        |   | 179     |                           |   |   | 1,000     |   |   |   | 13,179 |   |
| John F. Simock        |   |                            | 12,000 |   |                                        |   | 656     |                           |   |   | 1,675(2)  |   |   |   | 14,331 |   |
| Dean H. Snyder        |   |                            | 12,000 |   |                                        |   | 8       |                           |   |   | 1,300(2)  |   |   |   | 13,308 |   |
| Mary Ann Wagner       |   |                            | 12,000 |   |                                        |   | 296     |                           |   |   | 1,575(2)  |   |   |   | 13,871 |   |

|   |   |
|--------|--------|

| (1) | For each non-employee director, includes contributions of $1,000 to a deferred compensation plan. |
|-----|---------------------------------------------------------------------------------------------------|

| (2) | Includes $325, $50, $675, $300 and $575 for directors Heintzelman, Schleicher, Simock, Snyder and Wagner, respectively, for real estate inspections of $25 per day with a $1,250 annual maximum. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Item 12.  |  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. |
|----------------|-------------------------------------------------------------------------------------------------------|

| Name and Address of Beneficial Owners |   | Amount of Shares Owned and Nature of Beneficial Ownership (1) |      |   | Percent of Shares of Common Stock Outstanding |   |
|---------------------------------------|--------|---------------------------------------------------------------|-----------|--------|-----------------------------------------------|--------|
|                                  |   |                                                          |      |   |                                          |   |
| John J. Remaley                       |   |                                                          | 10,943(2) |   |                                          |   | 6.1% |   |
| 5629 Route 873                        |   |                                                          |      |   |                                          |   |   |   |
| Neffs, Pennsylvania 18065             |   |                                                          |      |   |                                          |   |   |   |
|                                  |   |                                                          |      |   |                                          |   |   |   |
| Dean H. Snyder                        |   |                                                          | 14,740(2) |   |                                          |   | 8.3% |   |
| 5629 Route 873                        |   |                                                          |      |   |                                          |   |   |   |
| Neffs, Pennsylvania 18065             |   |                                                          |      |   |                                          |   |   |   |
|                                  |   |                                                          |      |   |                                          |   |   |   |
| William F. and Alma P. Deibert (3)    |   |                                                          | 11,989    |   |                                          |   | 6.7% |   |
| 4801 E. Texas Road                    |   |                                                          |      |   |                                          |   |   |   |
| Allentown, PA 18106                   |   |                                                          |      |   |                                          |   |   |   |
|                                  |   |                                                          |      |   |                                          |   |   |   |

| (1) | Shares “beneficially owned” include shares owned by or for, among others, the spouse and/or minor children of the individual and any other relative who has the same home as such individual, as well as other shares as to which the individual has or shares voting or investment power, and shares that the individual may purchase under stock option(s) or acquire by the conversion of trust preferred securities exercisable or convertible within 60 days of the record date. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | See “–Beneficial Share Ownership of Directors, Nominees And Executive Officers” for information regarding the nature of beneficial ownership of Messrs. Remaley and Snyder. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Voting power, which includes the power to vote or to direct the voting of the stock; |
|--------------------|--------------------------------------------------------------------------------------|

----

| ·   | Investment power, which includes the power to dispose or direct the disposition of the stock; or |
|--------------------|--------------------------------------------------------------------------------------------------|

| ·   | The right to acquire beneficial ownership within 60 days after April 15, 2011. |
|--------------------|--------------------------------------------------------------------------------|

| Name                                                         |   | Amount and Nature of Beneficial Ownership |      |   | Percent of Class |   |
|--------------------------------------------------------------|--------|-------------------------------------------|-----------|--------|------------------|--------|
|                                                         |   |                                      |      |   |             |   |
| Robert B. Heintzelman                                        |   |                                      | 2,180(1)  |   |             |   | 1.2% |   |
| John J. Remaley                                              |   |                                      | 10,943(2) |   |             |   | 6.1 |   |
| Duane A. Schleicher                                          |   |                                      | 2,401(3)  |   |             |   | 1.3 |   |
| Kevin A. Schmidt                                             |   |                                      | 1,037(4)  |   |             |   | * |   |
| John F. Sharkey, Jr.                                         |   |                                      | 1,343(5)  |   |             |   | * |   |
| John F. Simock                                               |   |                                      | 1,708(6)  |   |             |   | * |   |
| Dean H. Snyder                                               |   |                                      | 14,740(7) |   |             |   | 8.3 |   |
| Mary Ann Wagner                                              |   |                                      | 6,195(8)  |   |             |   | 3.5 |   |
| Michael J. Bailey                                            |   |                                      | 20(9)     |   |             |   | * |   |
| David C. Matulevich                                          |   |                                      | 20(10)    |   |             |   | * |   |
| All directors and executive officers as a group (10 persons) |   |                                      | 40,587    |   |             |   | 22.7% |   |
|                                                         |   |                                      |      |   |             |   |   |   |

| * | Less than 1% |
|---|--------------|

| (1) | Includes 1,010 shares owned individually by Mr. Heintzelman, four shares owned directly by his spouse, 30 shares owned directly by his son and daughters, 55 shares owned jointly by his mother and father, 250 shares owned jointly by his mother and brother, 140 shares owned jointly with his mother, 606 shares owned directly by his mother, 45 shares owned directly by his brother and 40 shares owned directly by his nieces.  |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes 4,250 shares owned individually by Mr. Remaley, 3,126 shares owned directly by his spouse, 3,062 shares owned directly by his sons, 500 shares owned directly by his sister and five shares owned directly by his grandson.  |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Includes 1,180 shares owned individually by Mr. Schleicher, 300 shares owned jointly with his spouse, 126 shares owned jointly by his sister and brother-in-law, 125 shares owned jointly with his daughters, 140 owned jointly by his daughter and son-in-law, 230 shares owned directly by his brother and 300 shares owned directly by his father.  |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Includes 1,000 shares owned individually by Mr. Schmidt, 21 shares owned jointly with his spouse, 11 shares owned directly by his stepson, two shares owned directly by his brother, two shares owned directly by his sister-in-law and one share owned directly by his niece.  |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Includes 1,025 shares owned individually by Mr. Sharkey and 318 shares owned jointly with his spouse.  |
|-----|-------------------------------------------------------------------------------------------------------------|

| (6) | Includes 1,518 shares owned individually by Mr. Simock, 102 shares owned directly by his spouse, 18 shares owned directly by his son, 45 shares owned directly by his grandsons, 15 shares owned directly by his daughter and 10 shares owned directly by his daughter-in-law.  |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Includes 8,476 shares owned individually by Mr. Snyder, 5,514 shares owned jointly by his sister and brother-in-law, and 750 shares owned directly by his niece.  |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Includes 1,913 shares owned individually by Ms. Wagner, 1,100 shares owned by the Robert Wagner Trust, 796 shares owned individually by Ms. Wagner’s daughters, 1,900 shares owned individually by Ms. Wagner’s son-in-law and 486 shares owned individually by her niece and nephew.  |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | The shares are held jointly with Mr. Bailey’s spouse.  |
|-----|-------------------------------------------------------------------|

| (10) | The shares are held jointly with Mr. Matulevich’s spouse. |
|------|-----------------------------------------------------------------|

----

|                                                                                                                                                                                                                                                                                                                                                                         |   | Year Ended December 31, |    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                         |   | 2010                    |    |   | 2009 |   |
|                                                                                                                                                                                                                                                                                                                                                                         |   |                    |    |   |   |   |
| Audit fees (1)                                                                  |   | $                       | 57,742  |   |   | $ | 61,581 |   |
| Audit-related fees (2)                                                          |   | $                       | 2,250   |   |   | $ | 5,650 |   |
| Tax fees                                                                        |   | $                       | — |   |   | $ | — |   |
| All other fees (3)                                                              |   | $                       | 15,000  |   |   | $ | — |   |

| (1) | Includes professional services rendered for the audit of the Company’s annual financial statements and review of financial statements included in Forms 10-Q, and services normally provided in connection with statutory and regulatory filings, including out-of-pocket expenses. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Reflects assurance and related services reasonably related to the performance of the audit or review of financial statements.  For 2010, includes assistance with issuing and reviewing press releases and internal employee accounting matters.  For 2009, includes research and consultation related to the accounting for and the tax status of municipal bonds and also includes assistance with the accounting for other-than-temporary impairment of securities. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Consists of XBRL services. |
|-----|----------------------------|

----

| No  |   | Description |
|----------|--------|-------------|
|     |   |        |

| (a) (3) |   | The following exhibits are filed as part of this Form 10-K, and this list includes the Exhibits Index.   |
|---------|--------|----------------------------------------------------------------------------------------------------------|
|    |   |                                                                                                     |
| 31.1    |   | Certification of Chief Executive Officer pursuant to Rule 13a-14(a)/15d-14(a)                            |
|    |   |                                                                                                     |
| 31.2    |   | Certification of Principal Financial Officer pursuant to Rule 13a-14(a)/15d-14(a)                        |
|    |   |                                                                                                     |
| 32.1    |   | Certification of Chief Executive Officer pursuant to Section 1350 of the Sarbanes-Oxley Act of 2002.     |
|    |   |                                                                                                     |
| 32.2    |   | Certification of Principal Financial Officer pursuant to Section 1350 of the Sarbanes-Oxley Act of 2002. |

----

|                            |   | Neffs Bancorp, Inc. |                                       |
|---------------------------------|--------|---------------------|--------------------------------------------|
|                            |   |                |                                       |
| Date:  April 27, 2011 |   | By:                 | /s/John J. Remaley                         |   |
|                            |   | Name:               | John J. Remaley                            |   |
|                            |   | Title:              | President and Chief Executive Officer |   |