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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 wE+OeYH5gLOhGZCLqGQysA==

<SEC-DOCUMENT>0001209191-04-002562.txt : 20040112
<SEC-HEADER>0001209191-04-002562.hdr.sgml : 20040112
<ACCEPTANCE-DATETIME>20040112154145
ACCESSION NUMBER:		0001209191-04-002562
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040108
FILED AS OF DATE:		20040112

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSBANK CORP
		CENTRAL INDEX KEY:			0000799166
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				042930382
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		6179428192

	MAIL ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			PA
		ZIP:			01867

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BRANDI GERARD H
		CENTRAL INDEX KEY:			0001134600
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04520745

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		(781) 942-8130

	MAIL ADDRESS:	
		STREET 1:		3 SPARHAWK DRIVE
		CITY:			LYNNFIELD
		STATE:			MA
		ZIP:			01340

	FORMER NAME:	
		FORMER CONFORMED NAME:	BRANDI GERRARD H
		DATE OF NAME CHANGE:	20010213
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<DESCRIPTION>FORM 4/A SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4/A</documentType><periodOfReport>2004-01-08</periodOfReport><dateOfOriginalSubmission>2004-01-12</dateOfOriginalSubmission><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000799166</issuerCik><issuerName>MASSBANK CORP</issuerName>        <issuerTradingSymbol>MASB</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001134600</rptOwnerCik><rptOwnerName>BRANDI GERARD H</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>C/O MASSBANK CORP</rptOwnerStreet1><rptOwnerStreet2>123 HAVEN STREET</rptOwnerStreet2><rptOwnerCity>READING</rptOwnerCity><rptOwnerState>MA</rptOwnerState><rptOwnerZipCode>01867</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>1</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>President, Chair
man &amp; CEO</officerTitle></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction><securityTitle><value>Common stock MASSBANK Corp</value></securityTitle><transactionDate><value>2004-01-08</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F1" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>7500.0000</value></transactionShares><transactionPricePerShare><value>11.5000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>222362.3545</value><footnoteId id="F2" /><footnoteId id="F3" /><footnoteId id="F4" /></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNat
ure><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><derivativeTable><derivativeTransaction><securityTitle><value>Option (Right to Buy)</value></securityTitle><conversionOrExercisePrice><value>11.5000</value></conversionOrExercisePrice><transactionDate><value>2004-01-08</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F1" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>7500.0000</value></transactionShares><transactionPricePerShare><value>11.5000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>1994-01-18</value></exerciseDate><expirationDate><value>2004-01-17<
/value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>7500.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">Exercise of stock option granted under the MASSBANK Corp 1986 Stock option Plan</footnote><footnote id="F2">Includes: 153,739.224 shares owned directly by Gerard H. Brandi and his wife, Lynda Brandi; 23,528.507 shares owned directly by Gerard H. Brandi; and 26,431.2425 shares owned indirectly by Gerard H. Brandi under the MASSBANK Corp Employee Stock Option Plan (ESOP).</footnote><footnote id="F3">Also includes 17,179.908 shares owned by Lynda Brandi including 113.621 shares acquired on 02/21/20
03 at $28.892 per share,109.752 shares acquired on 05/22/2003 at $30.149 per share,101.620 shares acquired on 08/13/2003 at $32.810 per share and 81.983 shares acquired on 11/20/2003 at $40.954 per share pursuant to the reinvestment of dividends under the MASSBANK Corp Dividend Reinvestment Plan.  Mr. Brandi disclaims beneficial ownership of these shares and this report shall not be deemed an admission that Mr. Brandi is the beneficial owner.</footnote><footnote id="F4">Also includes 1,483.473 shares owned indirectly by Gerard H. Brandi as Custodian for minor children which total includes 10.297 shares acquired on 02/21/2003 at $28.892 per share, 9.947 shares acquired on 05/22/2003 at $30.149 per share, 9.212 shares acquired on 08/13/2003 at $32.810 per share and 7.427 shares acquired on 11/20/2003 at $40.954 per share pursuant to the reinvestment of dividends under the MASSBANK Corp Dividend Reinvestment Plan.  Mr. Brandi disclaims beneficial ownership of these shares and the filing of this report shall not
 be deemed an admission that Mr. Brandi is the beneficial owner.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>Gerard H. Brandi</signatureName><signatureDate>2004-01-12</signatureDate></ownerSignature></ownershipDocument>

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