TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 5, 2022 Steven M. Klein Chairman, President and Chief Executive Officer Northfield Bancorp, Inc. 581 Main Street Woodbridge, NJ 07095 Re: Northfield Bancorp, Inc. Registration Statement on Form S-4 Filed July 29, 2022 File No. 333-266406 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 David Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Finance