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May 24, 2024
Kevin Neylan
Chief Financial Officer
Federal Home Loan Bank of New York
101 Park Avenue
New York, NY 10178-0599
Re:Federal Home Loan Bank of New York
Form 8-K
Filed March 1, 2024
File No. 000-51397
Dear Kevin Neylan:
            We have reviewed your filing and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 8-K filed March 1, 2024
Item 1.05. Material Cybersecurity Incidents, page 2
1.We note the statement that you experienced a cybersecurity incident. Please advise us as
to why you determined to file under Item 1.05 of Form 8-K given the statement that the
incident has not had a material impact on your operations, and you believe it will not
materially impact your financial condition or results of operations.
            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.

 FirstName LastNameKevin Neylan
 Comapany NameFederal Home Loan Bank of New York
 May 24, 2024 Page 2
 FirstName LastName
Kevin Neylan
Federal Home Loan Bank of New York
May 24, 2024
Page 2

            Please contact Susan Block at 202-551-3210 or James Lopez at 202-551-3536 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Finance