November 19, 2024

Avinash Reddy
Senior Executive Vice President and Chief Financial Officer
Dime Community Bancshares, Inc.
898 Veterans Memorial Highway, Suite 560
Hauppauge, NY 11788

       Re: Dime Community Bancshares, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2023
           File No. 001-34096
Dear Avinash Reddy:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Loan Portfolio Composition, page 32

1.     We note from your tabular disclosure on page 32, that the combination of
your
       multifamily residential and residential mixed-use, commercial real
estate (   CRE   ) and
       acquisition, development, and construction loans represent a significant
portion of
       your total loan portfolio as of December 31, 2023. We further note your
disclosures
       on page 54 including that repayment of multifamily residential loans is
dependent, in
       significant part, on cash flow from the collateral property sufficient
to satisfy
       operating expenses and debt service, existing New York City Rent
Regulation and
       Rent Stabilization laws, and with respect to CRE loans that repayment is
often
       dependent upon successful operation or management of the collateral
properties, as
       well as the success of the business and retail tenants occupying the
properties. Please
       revise future filings to address the following:
 November 19, 2024
Page 2

             Further disaggregate the composition of your CRE loan and
multifamily
           residential and residential mixed-use portfolios at each period end
to more clearly
           disclose material geographic and other concentrations to the extent
material to an
           investor   s understanding of credit risk in your loan portfolios.
Relevant other
           concentrations could include disaggregated disclosure by current
weighted
           average and/or range of loan-to-value ratios and occupancy rates, if
available,
           exposure by borrower/collateral type, such as office, retail, hotel,
and percentage
           of your portfolio subject to rent regulation.

             Describe the specific details of any risk management policies,
procedures or other
           actions undertaken by management in response to the current
multi-family and
           commercial real estate environment.

        In closing, 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.

       Please contact Victor Cecco at 202-551-2064 or Michael Volley at
202-551-3437
with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance