LETTER 1 filename1.txt 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