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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-052484.txt : 20060912
<SEC-HEADER>0000000000-05-052484.hdr.sgml : 20060912
<ACCEPTANCE-DATETIME>20051013144730
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-052484
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051013

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALLEY NATIONAL BANCORP
		CENTRAL INDEX KEY:			0000714310
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				222477875
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1455 VALLEY RD
		CITY:			WAYNE
		STATE:			NJ
		ZIP:			07470
		BUSINESS PHONE:		9733053380

	MAIL ADDRESS:	
		STREET 1:		1455 VALLEY RD
		CITY:			WAYNE
		STATE:			NJ
		ZIP:			07470
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


							October 13, 2005


Mail Stop 4561

Mr. Gerald H. Lipkin
Chairman of the Board, President and Chief Executive Officer
Valley National Bancorp
1455 Valley Road
Wayne, NJ 07470

Re:	Valley National Bancorp
      Form 10-K for Fiscal Year Ended December 31, 2004
      Form 10-K/A for Fiscal Year Ended December 31, 2004
      Form 10-Q for Fiscal Quarter Ended March 31, 2005
      Form 10-Q for Fiscal Quarter Ended June 30, 2005
      File No. 001-11277

Dear Mr. Lipkin:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,


							Donald A. Walker
Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
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