TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 30, 2020 Christopher Martin Chief Executive Officer Provident Financial Services, Inc. 239 Washington Street Jersey City, New Jersey 07302 Re: Provident Financial Services, Inc. Registration Statement on Form S-4 Filed April 24, 2020 File No. 333-237842 Dear Mr. Martin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Julia Griffith at 202-551-3267 with any questions. Sincerely, Division of Corporation Finance Office of Finance