LUSE GORMAN POMERENK & SCHICK
                           A PROFESSIONAL CORPORATION
                                ATTORNEYS AT LAW

                     5335 WISCONSIN AVENUE, N.W., Suite 400
                             WASHINGTON, D.C. 20015
                             ----------------------
                            TELEPHONE (202) 274-2000
                           FACSIMILE (202) 362-29023
                                www.luselaw.com

WRITER'S DIRECT DIAL NUMBER                                      WRITER'S EMAIL
(202) 274-2001                                               jgorman@luselaw.com


July 8, 2009

Mr. William Friar
Senior Financial Analyst
Securities and Exchange Commission
Mail Stop 4720
Washington, D.C. 20549

         Re:      Provident Financial Services, Inc.
                  Form 10-K for the Fiscal Year Ended December 31, 2008
                  Form 8-K filed on March 3, 2009
                  Form 10-Q for the Quarterly Period Ended March 31, 2009
                  File No. 001-31566
                  --------------------------------------------------------

Dear Mr. Friar:

     Pursuant  to your  instruction,  I am  writing  to  confirm  our  telephone
conversation  of  Wednesday,  July 1, 2009  regarding  the June 30,  2009  staff
comment letter on the above  referenced  filings.  Due to vacation  schedules of
certain senior  management of the  registrant,  you agreed to a ten business day
extension of the time period for responding to the comments.

                                       Sincerely,

                                       /s/ John Gorman

                                       John Gorman