Valley National Bancorp
1455 Valley Road
Wayne, NJ 07470
November 2, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Gessert, Esq.
Re: | Valley National Bancorp |
Amendment No. 1 to Registration Statement on Form S-4 |
File No. 333-220743 |
Dear Mr. Gessert:
I am the Senior Executive Vice President and Chief Financial Officer of Valley National Bancorp (“Valley”) and am authorized to request the acceleration of the effective date of Valley’s Amendment No. 1 to Registration Statement on Form S-4 (Registration Number 333-220743) filed on October 26, 2017.
Pursuant to Rule 461 under the Securities Act of 1933, as amended, I hereby request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement so that the Registration Statement may be declared effective on November 3, 2017 at 4:00 p.m. Eastern Time, or as soon as possible thereafter.
Please contact our outside counsel, Michael T. Rave at Day Pitney LLP, at (973) 966-8123, to confirm effectiveness or if you have any questions about this request.
Very truly yours, | ||
By: | /s/ Alan D. Eskow | |
Name: | Alan D. Eskow | |
Title: | Senior Executive Vice President and Chief Financial Officer |