TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 2, 2021 Thomas J. Shara Chief Executive Officer Lakeland Bancorp, Inc. 250 Oak Ridge Road Oak Ridge, NJ 07438 Re: Lakeland Bancorp, Inc. Registration Statement on Form S-4 Filed August 27, 2021 File No. 333-259117 Dear Mr. Shara: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 or Justin Dobbie, Legal Branch Chief, at 202-551-3469 with any questions. Sincerely, Division of Corporation Finance Office of Finance