PROVIDENT
NEW YORK BANCORP




April 7, 2006

Via EDGAR and Facsimile
- -----------------------

Ms. Joyce Sweeney
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, NW
Washington, D.C.  20549

         Re:      Provident New York Bancorp
                  Form 10-K for the Fiscal Year Ended September 30, 2005
                  Form 10-Q for the Fiscal Quarter Ended December 31, 2005
                  File No. 0-25233
                  --------------------------------------------------------

Dear Ms. Sweeney:

     Set  forth  below  is the  response  of  Provident  New York  Bancorp  (the
"Company") to your letter dated March 22, 2006 (copy enclosed by facsimile).

1. The  Company  will amend its  Quarterly  Report on Form 10-Q for the  Quarter
Ended December 31, 2005 to include revised  certifications  that conform exactly
to the form of certification  contained in Item 601(b)(31) of Regulation S-K, as
requested in your letter.

                                     * * * *

     We trust that the above  information is responsive to the staff's  comment.
Please direct any additional  comments or questions to the  undersigned at (845)
369-8087, or to our attorney, John J. Gorman, at (202) 274-2001.

                                        Sincerely,

                                        /s/ Paul A. Maisch

                                        Paul A. Maisch
                                        Executive Vice President and
                                        Chief Financial Officer

cc:      David Irving, Securities and Exchange Commission
         George Strayton, President and Chief Executive Officer
         John J. Gorman, Esq.