Form 8-K For Event on January 27, 2006
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934


Date of Report (Date of earliest event reported): January 27, 2006


DIME COMMUNITY BANCSHARES, INC.
(Exact name of registrant as specified in its charter)



Delaware
  
0-27782
  
11-3297463
(State or other jurisdiction of incorporation)
  
(Commission File Number)
  
(IRS Employer
Identification No.)


209 Havemeyer Street, Brooklyn, New York 11211
(Address of principal executive offices, including zip code)

Registrant's telephone number, including area code: (718) 782-6200
 
None
(Former name or former address, if changed since last report)

 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
 
ྑ
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
 
ྑ
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14d-2(b))
 
 
ྑ
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
 
ྑ
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))



Items 2.02 and 7.01.  Results of Operations and Financial Condition/Regulation FD Disclosure (Furnished Pursuant to Items 2.02 and 7.01 of Form 8-K).
 
On January 27, 2006, Registrant issued a press release containing a discussion of Registrant’s results of operations and financial condition for the fourth quarter and fiscal year ended December 31, 2005.
 
The press release contains financial results presented in accordance with U.S. generally accepted accounting principles (“GAAP”).

The press release provides certain information that may be considered non-GAAP financial information. This includes core earnings, core cash earnings, tangible stockholders' equity and all related calculations.
 
 
Item 9.01.   Financial Statements and Exhibits.
 
          (d) Exhibits
 
Press release of the Registrant, dated January 27, 2006, containing a discussion of Registrant’s results of operations and financial condition for the fourth quarter and fiscal year ending December 31, 2005.
 

 
SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



DIME COMMUNITY BANCSHARES, INC.

 
/s/ KENNETH J. MAHON
By: ___________________________________________
Kenneth J. Mahon
Executive Vice President and Chief Financial Officer


Dated: January 27, 2006
 
 
SIGNATURES
 
          Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Form 8-K Report to be signed on its behalf by the undersigned hereunto duly authorized.
 

 
INDEX TO EXHIBITS
 
 
Exhibit Number
 
(99)                  
Press release of the Registrant, dated January 27, 2006, containing a discussion of Registrant’s results of operations and financial condition for the
    fourth quarter and fiscal year ending December 31, 2005.