Exhibit 16













                      [PRICEWATERHOUSE COOPERS LETTERHEAD]


                                                      PricewaterhouseCoopers LLP
                                                      677 Broadway
                                                      Albany NY 12207
                                                      Telephone (518) 462 2030
                                                      Facsimile (518) 427 4499


  August 17, 2005




  Securities and Exchange Commission
  100 F Street, N.E.
  Washington, DC 20549

  Commissioners:

  We have read the statements made by Greene County Bancorp, Inc. (copy
  attached), which we understand will be filed with the Commission, pursuant to
  Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated August
  16, 2005. We agree with the statements concerning our Firm in such Form 8-K.

  Very truly yours,

 /s/ Pricewaterhouse Coopers LLP




August 17, 2005




Mr. Keith Stolzenburg
PricewaterhouseCoopers LLP
3600 HSBC Center
Buffalo, NY 12403-2879


Dear Mr. Stolzenburg:

The Audit  Committee of Greene County  Bancorp,  Inc. has  determined to dismiss
PricewaterhouseCoopers  LLP as the Company's independent accountants,  effective
for fiscal year 2006.

As  required  by  securities  laws and  regulations  we  request  a letter  from
PricewaterhouseCoopers  LLP  confirming  the Company's  position with respect to
PricewaterhouseCoppers  LLP  engagement  as  summarized  in the  attached  draft
Current   Report   on   Form   8-K.   Upon   receipt   of   such   letter   from
PricewaterhouseCoopers  LLP we will attach it as Exhibit 16 to Form 8-K and file
it promptly.

As you are  aware  Form 8-K is  required  to be filed by  August  22,  2005.  We
appreciate your attention to this matter and your service over the years.


Sincerely,


/s/ Michelle Plummer
------------------------
Michelle Plummer
Chief Financial Officer and Treasurer
Greene County Bancorp, Inc.