United States securities and exchange commission logo August 8, 2022 Thomas R. Cangemi Chairman, President and Chief Executive Officer New York Community Bancorp Inc 102 Duffy Avenue Hicksville, NY 11801 Re: New York Community Bancorp Inc Post Effective Amendment to Form S-4 Filed August 3, 2022 File No. 333-257045 Dear Mr. Cangemi: We have reviewed your post-effective amendment and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Post Effective Amendment filed August 3, 2022 General 1. We note your filing does not include all disclosures required by Form S-4, and that you instead include an explanatory note directing shareholders to previous filings for those disclosures. Please provide your legal basis, under the Securities Act Rules or requirements of Form S-4, for your approach and the exclusion of those disclosures. Thomas R. Cangemi FirstName LastNameThomas R. Inc Cangemi New York Community Bancorp Comapany August NameNew York Community Bancorp Inc 8, 2022 August Page 2 8, 2022 Page 2 FirstName LastName 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 Jessica Livingston at 202-551-3448 or John Dana Brown at 202-551-3859 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Mark Menting