CORRESP 2 filename2.txt LAWRENCE SEIDMAN, ESQ. 100 Misty Lane Parsippany, NJ 07054 (973) 952-0405 (973) 781-0876 fax March 14, 2006 Via Federal Express Mr. Michael Pressman, Division of Corporate Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Yardville National Bancorp PREC 14A filed by Committee to Preserve Shareholder Value Filed on March 2, 2006 File No. 1-10518 "Tandy Statement" Dear Ladies and Gentlemen: Each Filing Person and Participant of the Committee to Preserve Shareholder Value, which consists of Seidman and Associates, L.L.C., Seidman Investment Partnership, L.P., Seidman Investment Partnership II, L.P., Broad Park Investors, L.L.C., Federal Holdings, LLC, Pollack Investment Partnership, LP, Lawrence Seidman, Dennis Pollack, Patrick Robinson, and Harold Schechter, in response to the comments of the Staff of the Securities and Exchange Commission (the "Staff") commenting on the above-referenced preliminary proxy statement and form of proxy (collectively, the "Proxy Statement") for use in conjunction with an annual meeting of stockholders of Yardville National Bancorp hereby acknowledge that: o Each Filing Person and Participant is responsible for the adequacy and accuracy of the disclosure in the Proxy Statement; o Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the Proxy Statement; and o Each Filing Person and Participant may not assert Staff 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. Very truly yours, Seidman & Associates, LLC By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman Manager Seidman Investment Partnership, LP By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman President of the Corporate General Partner Seidman Investment Partnership II, LP By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman President of the Corporate General Partner Broad Park Investors,LLC By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman Investment Manager Federal Holdings, LLC By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman Investment Manager Pollack Investment Partnership, LP By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence B. Seidman General Partner By: /ss/ Lawrence B. Seidman --------------------------------- Lawrence Seidman By: /ss/ Dennis Pollack --------------------------------- Dennis Pollack By: /ss/ Patrick Robinson --------------------------------- Patrick Robinson By: /ss/ Harold Schechter --------------------------------- Harold Schechter