May 12, 2006
Mail Stop 4561

Via U.S. Mail and Facsimile (631) 531-2759

Mr. John A. Kanas
Chairman, President and
  Chief Executive Officer
North Fork Bancorporation, Inc.
275 Broadhollow Road
Melville, New York  11747

Re:	North Fork Bancorporation, Inc.
Amendment Number One to Form 10-K
April 28, 2006
File Number 001-10458

Dear Mr. Kanas:

      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.

Item 4A - Executive Officers of the Registrant, page 13
1. While we note that you disclose executive compensation for the
chief executive officer and two other officers, we do not see
disclosure for two other of your most highly compensated executive
officers other than the CEO.  Please revise in accordance with
Item
402(a)(3) of Regulation S-K.

Note 10 - Derivative Financial Instruments, page 69
2. For each of the hedging relationships described in your
footnote
beginning on page 69, please tell us the following so that we may
better understand your accounting treatment:

* the specific terms of each hedged item, including any
conversion,
call, or interest rate deferral features;
* the specific terms of each hedging instrument;
* the specific hedged risk you identify in your hedge
documentation;
* the methods you use to assess hedge effectiveness and calculate
hedge ineffectiveness for each type of hedge; and
* how you qualify under paragraph 68 of SFAS 133 to use the
shortcut
method to assess hedge effectiveness, if applicable.
3. For your cash flow hedges of repurchase agreements, please tell
us
whether any of your hedges involve brokered repurchase agreements.
If so, please tell us how you considered any broker fees or
commissions paid and/or any discounts/premiums on these repurchase
agreements in determining whether your swaps had a fair value of
zero
at inception, if applicable.
4. For your fair value hedges of subordinated notes which convert
from fixed to floating rates after five years, please tell us how
you
considered the guidance in SFAS 133 Implementation Issue No. F2 in
determining that these partial terms fair value hedges can qualify
for hedge accounting under SFAS 133.

Item 10 - Directors and Executive Officers of the Registrant, page
100
5. Item 10 of Part III of the instructions to Form 10-K requires
disclosure under Item 401.  We do not see a description of the
business experience for the directors during the past five years.
Please revise to provide the business experience of all required
people pursuant to Item 401(e) of Regulation S-K.

       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 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 to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s 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 from the company acknowledging that:

* the company is 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 company 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.

	You may contact Amanda Roberts at (202) 551-3417 or Lisa
Haynes
at (202) 551-3424 if you have questions regarding comments on the
financial statements and related matters.  Please contact Tim
Geishecker at (202) 551-3422 or me at (202) 551-3419 with any
other
questions.


      Sincerely,



      Christian Windsor
      Special Counsel