Provident New York Bancorp
400 Rella Boulevard
Montebello, NY 10901-4243
T 845.369.8040
F 845.369.8255
www.providentbanking.com
March 16, 2012
Mr. Michael R. Clampitt
United States Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Provident New York Bancorp | |
| Form 10-K for the Fiscal Year Ended September 30, 2011 | ||
| Filed December 13, 2011 | ||
| File No. 000-25233 | ||
| SEC comment letter dated March 9, 2012 |
Dear Mr. Clampitt:
I have received the SEC comment letter dated March 9, 2012. I am currently in the process of reviewing the comments, and plan to discuss such comments, along with our responses, with our Audit Committee in April 2012. As such, I respectfully request additional time to formally reply to the SEC comment letter referenced herein. If agreeable to you, we will provide the requested responses by May 10, 2012 which coincides with the filing of our second quarter Form 10-Q.
Please do not hesitate to contact me at (845) 369-8087 should you have any questions.
Sincerely,
/s/ Stephen V. Masterson
Stephen V. Masterson
Executive Vice President, Chief Financial Officer