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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): August 3, 2007

                                 POLONIA BANCORP
                                 ---------------
             (Exact Name of Registrant as Specified in Its Charter)

      United States                    0- 52267             41-2224099
      -------------                    --------             ----------
(State or other jurisdiction of       (Commission          (IRS Employer
incorporation or organization)        File Number)         Identification No.)

     3993 Huntingdon Pike, 3rd Floor, Huntingdon Valley, Pennsylvania 19006
     ----------------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                                 (215) 938-8800
                                 --------------
              (Registrant's telephone number, including area code)

                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)



Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))

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ITEM 2.02       RESULTS OF OPERATIONS AND FINANCIAL CONDITION
                ---------------------------------------------

         On August 3, 2007, Polonia Bancorp announced its financial results for
the three and six months ended June 30, 2007. The press release is filed as
Exhibit 99.1 and incorporated herein by reference.

ITEM 8.01       OTHER EVENTS
                ------------

         On August 3, 2007, Polonia Bancorp issued a press release announcing
it filed an amendment to its 10-QSB for the quarter ended March 31, 2007, which
was initially filed with the Securities and Exchange Commission on May 11, 2007.
The press release is attached as Exhibit 99.1 and is incorporated herein by
reference.

ITEM 9.01       FINANCIAL STATEMENTS AND EXHIBITS.
                ---------------------------------

         (a)    Financial Statements of Businesses Acquired: Not applicable

         (b)    Pro Forma Financial Information:  Not applicable


         (c)    Shell Company Transactions:  Not Applicable

         (d)    Exhibits

                Number            Description
                ------            -----------

                99.1              Press Release Dated August 3, 2007

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                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.




Date: August 3, 2007                   By: /s/ Paul D. Rutkowski
                                           -------------------------------------
                                           Paul D. Rutkowski
                                           Chief Financial Officer and Treasurer