content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001637639</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000740663</issuerCik>
        <issuerName>FIRST OF LONG ISLAND CORP</issuerName>
        <secFileNumber>001-32964</secFileNumber>
        <issuerAddress>
          <com:street1>275 BROADHOLLOW ROAD</com:street1>
          <com:city>MELVILLE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11747</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>5166714900</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HILTON CHRISTOPHER J</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>National Financial Services, LLC</name>
          <address>
            <com:street1>499 Washington Blvd</com:street1>
            <com:city>Jersey City</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07310</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>4810</noOfUnitsSold>
        <aggregateMarketValue>67243.80</aggregateMarketValue>
        <noOfUnitsOutstanding>22572766</noOfUnitsOutstanding>
        <approxSaleDate>08/08/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>11/20/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Market purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market purchase</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1075</amountOfSecuritiesAcquired>
        <paymentDate>11/20/2017</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/10/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>20</amountOfSecuritiesAcquired>
        <paymentDate>01/10/2018</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>04/04/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>21</amountOfSecuritiesAcquired>
        <paymentDate>04/04/2018</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/19/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>23</amountOfSecuritiesAcquired>
        <paymentDate>07/19/2018</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>10/19/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvesment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>31</amountOfSecuritiesAcquired>
        <paymentDate>10/19/2018</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>11/21/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Market purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market purchase</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2333</amountOfSecuritiesAcquired>
        <paymentDate>11/21/2018</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/14/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>51</amountOfSecuritiesAcquired>
        <paymentDate>01/14/2019</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>03/20/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>47</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2019</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/22/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>51</amountOfSecuritiesAcquired>
        <paymentDate>07/22/2019</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>10/18/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>50</amountOfSecuritiesAcquired>
        <paymentDate>10/18/2019</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>49</amountOfSecuritiesAcquired>
        <paymentDate>01/20/2020</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>03/27/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>78</amountOfSecuritiesAcquired>
        <paymentDate>03/27/2020</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>80</amountOfSecuritiesAcquired>
        <paymentDate>07/20/2020</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>10/22/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>78</amountOfSecuritiesAcquired>
        <paymentDate>10/22/2020</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/21/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>70</amountOfSecuritiesAcquired>
        <paymentDate>01/21/2021</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>03/19/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>63</amountOfSecuritiesAcquired>
        <paymentDate>03/19/2021</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/16/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>62</amountOfSecuritiesAcquired>
        <paymentDate>07/16/2021</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>10/18/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>67</amountOfSecuritiesAcquired>
        <paymentDate>10/18/2021</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/14/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>63</amountOfSecuritiesAcquired>
        <paymentDate>01/14/2022</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>03/24/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>70</amountOfSecuritiesAcquired>
        <paymentDate>03/24/2022</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/22/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>81</amountOfSecuritiesAcquired>
        <paymentDate>07/22/2022</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>10/21/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>84</amountOfSecuritiesAcquired>
        <paymentDate>10/21/2022</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/21/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>83</amountOfSecuritiesAcquired>
        <paymentDate>01/12/2023</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>03/24/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>110</amountOfSecuritiesAcquired>
        <paymentDate>03/24/2023</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>07/20/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>82</amountOfSecuritiesAcquired>
        <paymentDate>07/20/2023</paymentDate>
        <natureOfPayment>cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>National Financial Services LLC</name>
          <address>
            <com:street1>499 Washington Blvd</com:street1>
            <com:city>Jersey City</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07310</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <saleDate>06/06/2023</saleDate>
        <amountOfSecuritiesSold>2500</amountOfSecuritiesSold>
        <grossProceeds>26950.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>08/08/2023</noticeDate>
        <signature>Maria Doyle POA Christopher J. Hilton</signature>
      </noticeSignature>
    </formData>
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metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 16461}]
text: 144
  0001637639
  XXXXXXXX
  LIVE
  0000740663
  FIRST OF LONG ISLAND CORP
  001-32964
  275 BROADHOLLOW ROAD
  MELVILLE
  NY
  11747
  5166714900
  HILTON CHRISTOPHER J
  Officer
  Common Stock
  National Financial Services, LLC
  499 Washington Blvd
  Jersey City
  NJ
  07310
  4810
  67243.80
  22572766
  08/08/2023
  NASDAQ
  Common Stock
  11/20/2017
  Market purchase
  Market purchase
  N
  1075
  11/20/2017
  cash
  Common Stock
  01/10/2018
  Dividend Reinvestment
  Dividend Reinvestment
  N
  20
  01/10/2018
  cash
  Common Stock
  04/04/2018
  Dividend Reinvestment
  Dividend Reinvestment
  N
  21
  04/04/2018
  cash
  Common Stock
  07/19/2018
  Dividend Reinvestment
  Dividend Reinvestment
  N
  23
  07/19/2018
  cash
  Common Stock
  10/19/2018
  Dividend Reinvestment
  Dividend Reinvesment
  N
  31
  10/19/2018
  cash
  Common Stock
  11/21/2018
  Market purchase
  Market purchase
  N
  2333
  11/21/2018
  cash
  Common Stock
  01/14/2019
  Dividend Reinvestment
  Dividend Reinvestment
  N
  51
  01/14/2019
  cash
  Common Stock
  03/20/2019
  Dividend Reinvestment
  Dividend Reinvestment
  N
  47
  03/20/2019
  cash
  Common Stock
  07/22/2019
  Dividend Reinvestment
  Dividend Reinvestment
  N
  51
  07/22/2019
  cash
  Common Stock
  10/18/2019
  Dividend Reinvestment
  Dividend Reinvestment
  N
  50
  10/18/2019
  cash
  Common Stock
  01/20/2020
  Dividend Reinvestment
  Dividend Reinvestment
  N
  49
  01/20/2020
  cash
  Common Stock
  03/27/2020
  Dividend Reinvestment
  Dividend Reinvestment
  N
  78
  03/27/2020
  cash
  Common Stock
  07/20/2020
  Dividend Reinvestment
  Dividend Reinvestment
  N
  80
  07/20/2020
  cash
  Common Stock
  10/22/2020
  Dividend Reinvestment
  Dividend Reinvestment
  N
  78
  10/22/2020
  cash
  Common Stock
  01/21/2021
  Dividend Reinvestment
  Dividend Reinvestment
  N
  70
  01/21/2021
  cash
  Common Stock
  03/19/2021
  Dividend Reinvestment
  Dividend Reinvestment
  N
  63
  03/19/2021
  cash
  Common Stock
  07/16/2021
  Dividend Reinvestment
  Dividend Reinvestment
  N
  62
  07/16/2021
  cash
  Common Stock
  10/18/2021
  Dividend Reinvestment
  Dividend Reinvestment
  N
  67
  10/18/2021
  cash
  Common Stock
  01/14/2022
  Dividend Reinvestment
  Dividend Reinvestment
  N
  63
  01/14/2022
  cash
  Common Stock
  03/24/2022
  Dividend Reinvestment
  Dividend Reinvestment
  N
  70
  03/24/2022
  cash
  Common Stock
  07/22/2022
  Dividend Reinvestment
  Dividend Reinvestment
  N
  81
  07/22/2022
  cash
  Common Stock
  10/21/2022
  Dividend Reinvestment
  Dividend Reinvestment
  N
  84
  10/21/2022
  cash
  Common Stock
  01/21/2023
  Dividend Reinvestment
  Dividend Reinvestment
  N
  83
  01/12/2023
  cash
  Common Stock
  03/24/2023
  Dividend Reinvestment
  Dividend Reinvestment
  N
  110
  03/24/2023
  cash
  Common Stock
  07/20/2023
  Dividend Reinvestment
  Dividend Reinvestment
  N
  82
  07/20/2023
  cash
  N
  National Financial Services LLC
  499 Washington Blvd
  Jersey City
  NJ
  07310
  Common Stock
  06/06/2023
  2500
  26950.00
  08/08/2023
  Maria Doyle POA Christopher J. Hilton