[Letterhead of Wachtell, Lipton, Rosen & Katz]




May 25, 2006



Mr. Christian Windsor, Special Counsel
U.S. Securities and Exchange Commission
100 F Street N.E.
Attention: Mail Stop 4561
Washington, DC  20549

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

Dear Mr. Windsor:

We are writing on behalf of North Fork Bancorporation Inc. (the "Registrant") in
response to the comments of the Staff of the Division of Corporation Finance of
the Securities and Exchange Commission, received by letter dated May 12, 2006
(the "May 12 Letter"), with respect to the Amendment Number One to Form 10-K
(File No. 001-10458) filed on April 28, 2006. The responses to the Staff's
comments are set out in the order in which the comments were set out in the May
12 Letter and are numbered accordingly. In addition, we are providing to the
Staff under separate cover the Registrant's responses to comments 2, 3 and 4 for
which, due to their highly sensitive and confidential commercial and financial
nature, the Registrant will request confidential treatment under the Freedom of
Information Act, as amended, in accordance with 17 C.F.R. ss. 200.83(c).

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.

RESPONSE:
The Registrant has only three executive officers, as defined in Rule 3b-7 under
the Securities Exchange Act of 1934, as amended (the "Exchange Act"). These are
the three individuals listed in the Summary Compensation Table. None of the
other officers of the registrant (e.g., the Corporate Secretary) is in charge of
a principal business unit or function or performs any policy-making function for
the registrant, and no other person, including any executive officer of any
subsidiary, performs a policy-making function for the registrant. North Fork has
consistently provided this disclosure for many years and believes that it meets
the requirements of 402(a)(3) of Regulation S-K.

Christian Windsor, Special Counsel                                  May 25, 2006
U.S. Securities and Exchange Commission                                   Page 2


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:
         o the specific terms of each hedged item, including any conversion,
           call or interest rate deferral features;
         o the specific terms of each hedging instrument;
         o the specific hedged risk you identify in your hedge documentation;
         o the methods you use to assess hedge effectiveness and calculate hedge
           ineffectiveness for each type of hedge; and
         o 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 application.

     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 term fair value hedges can qualify for
         hedge accounting under SFAS 133.

RESPONSE:

The Registrant's responses to the above Staff comments are set forth in a
separate letter of even date herewith, which is being separately provided, and
with respect to which the Registrant will request confidential treatment under
the Freedom of Information Act, as amended, in accordance with 17 C.F.R. ss.
200.83(c).


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

Christian Windsor, Special Counsel                                  May 25, 2006
U.S. Securities and Exchange Commission                                   Page 3


         five years. Please revise to provide the business experience of all
         required people pursuant to Item 401(e) of Regulation S-K.

RESPONSE:
The disclosure required under Item 401(e) of Regulation S-K regarding the
business experience of each director during the past five years is included in
the directors' table (pages 100 through 101), as noted in footnote (a) to the
table. Such disclosure is set forth in the table under the name of each
director, and consists of the name of each company or enterprise the business of
which constituted the principal occupation of the particular director at any
time during the five-year period, the director's position with the company or
enterprise, and (in cases where such is not obvious) the business engaged in by
the company or enterprise. Any affiliation between the registrant and the
company or enterprise, if not self-evident, is also identified. North Fork has
consistently used this disclosure format, and believes it is the most effective
and efficient way of communicating to stockholders the recent business
experience of its directors and believes that it meets the requirements of Item
401(e) of Regulation S-K.

The information provided in response to the Staff's comments has been supplied
by the Registrant, which is solely responsible for the adequacy and accuracy of
the disclosure in the filing. The Registrant acknowledges that the Staff's
comments or any changes in the disclosure in response to the Staff's comments do
not foreclose the Securities and Exchange Commission from taking any action with
respect to the filing, and that the Registrant may not assert the Staff's
comments as a defense in any proceeding initiated by the Securities and Exchange
Commission or any person under the federal securities laws of the United States.

If you have any questions or additional comments, please feel free to contact
the undersigned at Wachtell, Lipton, Rosen & Katz, 51 West 52nd Street, New
York, NY 10019, telephone: (212) 403-1000, facsimile: (212) 403-2381.


Very truly yours,

/s/ Nicholas G. Demmo

Nicholas G. Demmo.