February 13, 2006

Via U.S. Mail

John S. Fiore
President and Chief Executive Officer
Synergy Financial Group, Inc.
310 North Avenue East
P.O. Box 130
Cranford, NJ  07016-0130

      RE:	Synergy Financial Group, Inc.
Amendment No. 1  to Proxy Statement on Schedule 14A
Filed February 3, 2006
      File No. 000-50467

Dear Mr. Fiore:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Schedule 14A

General, page 2
1. You indicate that PL Capital`s "primary complaint is that it is
disappointed with the frequency and amount of the Company`s stock
buybacks."  You further indicate that the Company has supported a
strategy of buybacks and, therefore, the Board of Directors "sees
no
valid reason to either expand its size or remove those
individuals..."  Based upon the Company`s recent buybacks of stock
it
would appear that this statement is accurate, however, isn`t PL
Capital`s complaint that they would like to see the Company
increase
the amount of those buybacks?  If so, your response to their
complaint appears to be incomplete as you have not addressed this
aspect of their complaint.  Please revise.

Why you should support your company`s nominees, page 3
2. In the first paragraph of this discussion you indicate that you
"believe that the hand-picked nominees of the PL Capital Group may
express a preference in favor of any proposal submitted by current
or
former members of the PL Capital Group."  In doing so, you imply
that
such nominees may not adhere to the fiduciary duties they owe to
your
shareholders.  Please revise this statement to remove this
implication.
3. On a supplemental basis, support the statements you make with
regard to the company`s stock appreciation.  Where the support for
your calculations appears in other documents, such as the
company`s
Form 10-Q or 10-Ks, provide copies of the relevant portions of the
documents so that we can assess the context of the information
upon
which you rely.  Mark the supporting documents provided to
identify
the specific information relied upon, such as financial statement
line items and mathematical computations.

Voting Securities and Principal Holders Thereof, page 4
Voting of Shares by the Synergy Financial Group, Inc. Employee
Stock
Ownership Plan, page 5
4. We note your response and revisions relating to prior comment
7.
Please also revise this discussion to address the number of shares
in
the ESOP that are unallocated and, therefore, will be voted by the
ESOP Trustees.  Further, elaborate upon who constitutes the
members
of the ESOP Plan Committee so that it is clear who directs the
trustees in voting these shares.   If they constitute members of
the
Board and, therefore, intend to vote these shares in favor of the
Company`s proposals, please state this.

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the filing persons are in possession
of
all facts relating to their disclosure, they are responsible for
the
accuracy and adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement acknowledging that:

* the filing persons are responsible for the adequacy and accuracy
of
the disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the filing persons may not assert staff comments as a defense in
any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Please direct any questions to me at (202) 551-3264.  You
may
also reach me via facsimile at (202) 772-9203.

							Sincerely,


Mara L. Ransom
      Special Counsel
      Office of Mergers and Acquisitions

cc via facsimile at (202) 434-4661:

John J. Spidi, Esq.
Malizia Spidi & Fisch, PC

Synergy Financial Group, Inc.
February 13, 2006
Page 1




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3628

         DIVISION OF
CORPORATION FINANCE