SecProbe.io

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September 21, 2005

United States Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
Attn: Lisa Haynes

Re:   PennFed Financial Services, Inc.
      Item 4.02 Form 8-K
      Filed September 7, 2005
      File No. 000-24040

Dear Ms. Haynes,

As  discussed,  per the  September  12,  2005  letter  from Amit  Pande,  we are
preparing an amendment to our  previously  issued Form 8-K  addressing  comments
from the SEC. Responses and requested information are as follows:

Response to Item 1. a.
In researching  your comment  requesting  the date on which our new  independent
accountants  informed us about the Statement of Cash Flow classification  errors
described in the second  paragraph of the Form 8-K, we determined that it was in
fact not the  September 30, 2004 Form 10-Q which  reflected  the  classification
error but the December 31, 2004 Form 10-Q. We are, however,  unable to provide a
specific  date as to when KPMG  informed  us of the  accounting  under  SFAS 102
because,  at the time of the filing of the  December  31,  2004 Form  10-Q,  the
Company  deemed the  change to be a  reclassification  - not an error  requiring
restatement.

Response to Item 1. b.
With respect to how we  determined  that we were not required to file a Form 8-K
Item 4.02 - as  indicated  above,  at the time of the filing of the December 31,
2004 Form 10-Q, the Company deemed the change to be a  reclassification - not an
error requiring restatement;  accordingly,  no Form 8-K to report the change was
then required.

Response to Item 1. c.
With respect to the sequence of events,  we will expand slightly the language in
the  previously  filed Form 8-K to provide  the reader a better  explanation  of
events that occurred.

Changes to the previously filed Form 8-K
Within the second paragraph,  references to the quarter ended September 30, 2004
will be changed to the quarter ended December 31, 2004.

At the end of the second paragraph, the following would be added:

At the time of the filing of the December 31, 2004 Form 10-Q, the Company deemed
the  change  to be a  reclassification  - not an  error  requiring  restatement;
accordingly,  no Form 8-K to report the change was then required.

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      On August 31, 2005, in  connection  with the  preparation  of the June 30,
2005 Form 10-K,  management revisited the  reclassification  item in discussions
with D&T and KPMG LLP.  Following these discussions,  management  concluded that
restatement was  appropriate.  Management  informed the Audit Committee of these
discussions  and  its  conclusion  at the  meeting  of the  Audit  Committee  on
September 1, 2005.

At the end of the third paragraph, the following sentence will be deleted:

      Prior to the Audit Committee's making its decision to restate the 2004 and
2003 consolidated  statements of cash flows, the Company's  management discussed
this matter with both KPMG LLP and Deloitte & Touche LLP.

Response to Item 2.
We advise you that the  certifying  officers have  considered  the effect of the
errors on previous disclosures regarding internal controls and the effectiveness
of disclosure controls and procedures as of the end of the period covered by our
2004 Form 10-K and Forms 10-Q for the periods ended  December 31, 2004 and March
31, 2005. The certifying officers reiterate those certifications.  The statement
of cash flow classification  error had no effect on our evaluation of disclosure
controls  and  procedures  as of June 30, 2005  because the error was  corrected
prior to that date.

Please do not hesitate to contact me if you need any further information.

Sincerely,

/s/ Claire M. Chadwick

Claire M. Chadwick
Executive Vice President and
Chief Financial Officer

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