Valley National Bancorp
One Penn Plaza
New York, New York 10119
August 25, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Sonia Bednarowski
| Re: | Valley National Bancorp |
Amendment No. 1 to Registration Statement on Form S-4
Filed August 24, 2021
File No. 333-258627
Ladies and Gentlemen:
I am the Senior Executive Vice President, General Counsel and Corporate Secretary of Valley National Bancorp (“Valley”) and am authorized to request the acceleration of the effective date of Valley’s Amendment No. 1 to Registration Statement on Form S-4 (File No. 333-258627) filed on August 24, 2021.
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Valley hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above referenced Registration Statement to 1:00 p.m., Eastern Time, on August 27, 2021, or as soon as practicable thereafter.
Please contact Christopher DeCresce of Covington & Burling LLP at (212) 841-1017 with any questions you may have regarding this request. In addition, please notify Mr. DeCresce by telephone when this request for acceleration has been granted.
Respectfully,
| ||
| Valley National Bancorp | ||
| By: | /s/ Ronald H. Janis | |
| Name: | Ronald H. Janis, Esq. | |
Title: | Senior Executive Vice President, | |
| General Counsel and Corporate Secretary | ||
| cc: | Michael T. Rave, Valley National Bancorp |
John M. Tolomer, The Westchester Bank Holding Corporation
Christopher DeCresce, Covington & Burling LLP
Frank M. Conner III, Covington & Burling LLP
Charlotte May, Covington & Burling LLP
Samantha M. Kirby, Goodwin Procter LLP