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        INVESTMENT
            BANKING GROUP

        919 Third Avenue, 6th
            Fl., New York, NY 10022

        Tel: 212.466.7700/800.635.6855

        Fax: 212.466.7711

August 9, 2005

Via Facsimile and Edgar

(202) 772-9216

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

        Re:

        Investors Bancorp, Inc.

        Registration Statement on Form S-l
          (Registration Number 333-125703)

        Request for Acceleration of Effectiveness

Ladies and Gentlemen:

     On behalf of Sandler O’Neill & Partners, L.P., and in accordance with Rule 461 of
Regulation C promulgated under the Securities Act of 1933, we hereby join Investors
Bancorp, Inc. in requesting that the effective date of the above-referenced Registration
Statement be accelerated so that it will become effective at 12:00 noon on August 12, 2005,
or as soon thereafter as may be practicable.

        Sincerely,

        Sandler O’Neill &
          Partners, L.P.

        By:

        Sandler O’Neill & Partners Corp.

             the sole general
          partner

        By:

        Michael Lacovara

        An Officer of the Corporation

Sandler O’Neill & Partners, L.P. is a limited partnership, the sole general partner of

which is Sandler O’Neill & Partners Corp., a New York Corporation.