August 18, 2010

Ms. Brittany Ebbertt

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, D.C. 20549

     Re:  File No. 000-27782

Dear Ms. Ebbertt:

Confirming our telephone conversation of August 16, 2010, the deadline for Dime Community Bancshares, Inc.'s ("Dime's") response to the August 6, 2010 Securities and Exchange Commission comment letter has, at Dime's request, been extended ten business days.

We thank you for your understanding while we finalize our response.

Sincerely,

/s/ KENNETH J. MAHON                                                         

Kenneth J. Mahon

First Executive Vice President and Chief Financial Officer