LAWRENCE SEIDMAN, ESQ.
100 Misty Lane
Parsippany, NJ 07054
(973) 952-0405
(973) 781-0876 fax
March 14, 2006
Via Federal Express
Mr. Michael Pressman, Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Yardville National Bancorp
PREC 14A filed by Committee to Preserve Shareholder Value
Filed on March 2, 2006
File No. 1-10518
"Tandy Statement"
Dear Ladies and Gentlemen:
Each Filing Person and Participant of the Committee to Preserve
Shareholder Value, which consists of Seidman and Associates, L.L.C., Seidman
Investment Partnership, L.P., Seidman Investment Partnership II, L.P., Broad
Park Investors, L.L.C., Federal Holdings, LLC, Pollack Investment Partnership,
LP, Lawrence Seidman, Dennis Pollack, Patrick Robinson, and Harold Schechter, in
response to the comments of the Staff of the Securities and Exchange Commission
(the "Staff") commenting on the above-referenced preliminary proxy statement and
form of proxy (collectively, the "Proxy Statement") for use in conjunction with
an annual meeting of stockholders of Yardville National Bancorp hereby
acknowledge that:
o Each Filing Person and Participant is responsible for the
adequacy and accuracy of the disclosure in the Proxy
Statement;
o Staff comments or changes to disclosure in response to Staff
comments do not foreclose the Securities and Exchange
Commission from taking any action with respect to the Proxy
Statement; and
o Each Filing Person and Participant may not assert Staff
comments as a defense in any proceeding initiated by the
Securities and Exchange Commission or any person under the
federal securities laws of the United States.
Very truly yours,
Seidman & Associates, LLC
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
Manager
Seidman Investment Partnership, LP
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
President of the Corporate
General Partner
Seidman Investment Partnership II, LP
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
President of the Corporate
General Partner
Broad Park Investors,LLC
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
Investment Manager
Federal Holdings, LLC
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
Investment Manager
Pollack Investment Partnership, LP
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence B. Seidman
General Partner
By: /ss/ Lawrence B. Seidman
---------------------------------
Lawrence Seidman
By: /ss/ Dennis Pollack
---------------------------------
Dennis Pollack
By: /ss/ Patrick Robinson
---------------------------------
Patrick Robinson
By: /ss/ Harold Schechter
---------------------------------
Harold Schechter