April 15, 2019

Ira Robbins
Chief Executive Officer
Valley National Bancorp
1455 Valley Road
Wayne, New Jersey 07470

       Re: Valley National Bancorp
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 28, 2019
           File No. 001-11277

Dear Mr. Robbins:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Notes to the Consolidated Financial Statements
Note 14 - Tax Credit Investments , page 122

1.    We note you previously invested in mobile solar generators sold and
managed by DC
      solar, which were included in your balance sheet (other assets) and Note
14. As a result of
      DC Solar's Chapter 11 bankruptcy protection filing in February 2019 and
in an affidavit
      from a Federal Bureau of Investigation (FBI) special agent that stated
that DC Solar was
      operating a fraudulent "Ponzi-like scheme" as disclosed on page 137, tax
credits claimed
      by you related to your renewable resource investments of approximately
$22.8 million
      between 2013 through 2015 could potentially be disallowed. Please address
the
      following:

          Tell us and revise future filings to explain and quantify the amount
of tax credit
          investments related to DC solar included in other tax credit
investments of $68.1
 Ira Robbins
Valley National Bancorp
April 15, 2019
Page 2
             million considering your disclosure on page 122 that other tax
credit investments
             relate in part to renewable energy sources;
             Tell us and disclose in future filings, how you monitor potential
impairments in tax
             credit investments; and
             Tell us and disclose in future filings, the status of your ASC 740
evaluation and the
             basis of whether or not an unrecognized tax liability exists for
the previous tax credit
             benefits claimed.

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Christina Harley at 202-551-3695 or Michelle Miller at
202-551-3368
with any questions.



FirstName LastNameIra Robbins                                   Sincerely,
Comapany NameValley National Bancorp
                                                                Division of
Corporation Finance
April 15, 2019 Page 2                                           Office of
Financial Services
FirstName LastName