TEXT-EXTRACT 2 filename2.txt February 21, 2020 Steven M. Klein Chief Executive Officer Northfield Bancorp, Inc. 581 Main Street Woodbridge, NJ 07095 Re: Northfield Bancorp, Inc. Registration Statement on Form S-4 Filed February 14, 2020 File No. 333-236469 Dear Mr. Klein: 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 Sonia Bednarowski at 202-551-3666 or Justin Dobbie, Legal Branch Chief, at 202-551-3469 with any questions. Sincerely, Division of Corporation Finance Office of Finance