| 650 FIFTH AVENUE | |||||
| NEW YORK, NY 10019-6108 | |||||
| PHONE 212-757-3300 | |||||
| STERLING BANCORP | www.sterlingbancorp.com |
VIA EDGAR
| July 1, 2009 |
Mr. Todd K. Schiffman,
| Assistant Director, |
| Mail Stop 4720, |
| Division of Corporation Finance, |
| Securities and Exchange Commission, |
| Washington, D.C. 20549. |
| Re: | Sterling Bancorp |
| Form 10-K for Fiscal Year Ended December 31, 2008 |
| Form 10-Q for Fiscal Quarter Ended March 31, 2009 |
| Form 8-K filed May 12, 2009 |
| File No. 001-05273 |
Dear Mr. Schiffman:
In accordance with Matt McNair’s telephone conversation with Daniel Dunson of Sullivan & Cromwell LLP on June 26, 2009, this is to confirm that Sterling Bancorp (the “Company”) intends to respond to your letter, dated June 19, 2009, addressed to Louis J. Cappelli, regarding the above filings, by July 20, 2009.
| The Company appreciates your gracious acceptance of the above schedule. |
| Sincerely, |
| STERLING BANCORP |
| By /s/ John W. Tietjen |
| John W. Tietjen |
| Executive Vice President and |
| Chief Financial Officer |
cc: Daniel Dunson, Esq.
| Sullivan & Cromwell LLP |
