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                          August 12, 2021

       Ira Robbins
       Chief Executive Officer
       Valley National Bancorp
       One Penn Plaza
       New York, NY 10119

                                                        Re: Valley National
Bancorp
                                                            Registration
Statement on Form S-4
                                                            Filed August 9,
2021
                                                            File No. 333-258627

       Dear Mr. Robbins:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Sonia
Bednarowski at 202-551-3666 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Finance