SecProbe.io

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November 29, 2004

Mail Stop 0408

By U.S. Mail and facsimile to (202) 434-4661
Mr. John N. Hopkins
President and Chief Executive Officer
Kearny Financial Corp.
250 Valley Boulevard
Wood-Ridge, New Jersey 07075

Re:	Kearny Financial Corp.
	Amendment to Form S-1 filed on November 12, 2004
	File Number 333-118815

Dear Mr. Hopkins:

	We have reviewed your filing and have the following comments.
Where indicated, we think you should revise your document in response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your disclosure.
After reviewing this information, we may or may not raise additional
comments.

The purpose of our review process is to assist you in your compliance
with the applicable disclosure requirements and to enhance the
overall disclosure in your filing.  We look forward to working with
you in these respects.  We welcome any questions you may have about
our comments or any other aspect of our review.  Feel free to call us
at the telephone numbers listed at the end of this letter.

Consolidated Financial Statements

1. We note your responses to our previous comments regarding your
implementation of the pooling of interests between mutual enterprises
for West Essex and Pulaski.  We continue to believe that pooling
treatment is appropriate for those transactions, but we object to
your implementation of the pooling methodology.  Therefore, please
revise to address the following as were communicated to you in our
conversation with your independent accountants on November 22, 2004:

* Please revise your financial statements to reflect the pooling of
the entire entities of both West Essex and Pulaski.  As such, you
would no longer have minority interests reflected on your Balance
Sheet and Income Statement.

* Please revise Note 2 to more clearly disclose all the terms of the
transactions.

* We have received your fax dated November 24, 2004 and do not object
to your proposed treatment and revisions.

2. Please revise to update your financial statements as required by
Rule 3-12 of Regulation S-X.

*	*	*

Closing Comments

As appropriate, please amend your registration statement in response
to these comments.  You may wish to provide us with marked copies of
the amendment to expedite our review by showing deleted sections as
strikethrough and added sections as underlining.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing your
amendment and responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such request,
acknowledging that

* if the Commission or the staff, acting pursuant to delegated
authority, declares the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
* the company may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.

	In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of your
filing or in response to our comments on your filing.

We will consider a written request for acceleration of the effective
date of the registration statement as a confirmation of the fact that
those requesting acceleration are aware of their respective
responsibilities under the Securities Act of 1933 and the Securities
Exchange Act of 1934 as they relate to the proposed public offering
of the securities specified in the above registration statement.  We
will act on the request and, pursuant to delegated authority, grant
acceleration of the effective date.

You may contact Rebekah Moore at (202) 824-5482 or Kevin Vaughn at
(202) 942-1816 if you have questions regarding comments on the
financial statements and related matters.  Please contact Tim
Geishecker at (202) 824-5301 or me at (202) 942-2889 with any other
questions.

						Sincerely,

						William Friar
						Senior Financial Analyst

cc:	Samuel J. Malizia, Esq.
	Tiffany A. Hasselman, Esq.
	Malizia Spidi & Fisch, PC
	1100 New York Avenue, NW - Suite 340 West
	Washington, DC  20005
Mr. John N. Hopkins
Kearny Financial Corp.
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