Item 4.01 Changes in Registrant's Certifying Accountant.

On August 6, 2009, Dime Community Bancshares, Inc. (the "Company") informed Deloitte & Touche LLP ("Deloitte") that Deloitte will be dismissed as the Company's independent registered public accounting firm effective August 11, 2009. The decision to dismiss Deloitte was approved by the Company's Audit Committee of the Board of Directors.

The audit reports of Deloitte on the consolidated financial statements of the Company and Deloitte's opinions on the effectiveness of the Company's internal control over financial reporting as of and for the years ended December 31, 2008 and 2007 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the two years ended December 31, 2008, and the subsequent interim periods, there were no (a) disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to the subject matter thereof in their reports for such years, or (b) reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Deloitte with a copy of the foregoing disclosures and requested that Deloitte furnish a letter addressed to the Securities and Exchange Commission indicating whether or not it agrees with such disclosures. A copy of Deloitte's letter in response dated August 11, 2009 is attached hereto as exhibit 16.1.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No. Description

16.1 Deloitte letter to the Securities and Exchange Commission dated August 11, 2009

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