April 13, 2006


Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:

We were previously principal  accountants for Stewardship  Financial Corporation
and  subsidiary  and,  under  the date of March 29,  2006,  we  reported  on the
consolidated financial statements of Stewardship Financial Corporation as of and
for the years ended  December  31,  2005 and 2004.  On March 10,  2006,  we were
notified that Stewardship Financial Corporation engaged Crowe Chizek and Company
LLC as its principal  accountant for the year ending  December 31, 2006 and that
the  auditor-client  relationship  with KPMG will cease upon  completion  of the
audit  of  Stewardship  Financial  Corporation  and  subsidiary's   consolidated
financial  statements  as of and for the year ended  December 31, 2005,  and the
issuance of our report  thereon.  On March 29, 2006,  we completed our audit and
the  auditor-client  relationship  ceased.  We have read  Stewardship  Financial
Corporation  and  subsidiary's  statements  included under Item 4.01 of its Form
8-K/A dated April 13, 2006 and we agree with such statements, except that we are
not in a position to agree or disagree with  Stewardship  Financial  Corporation
and  subsidiary's  statement that the change was approved by the audit committee
of the board of directors and we are not in a position to agree or disagree with
Stewardship Financial  Corporation and subsidiary's  statement that Crowe Chizek
and  Company  LLC were not  engaged  regarding  the  application  of  accounting
principles to a specified transaction or the type of audit opinion that might be
rendered on Stewardship  Financial  Corporation  and  subsidiary's  consolidated
financial statements.

Very truly yours,

/S/ KPMG LLP
Short Hills, New Jersey