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<TITLE>SECURITIES AND EXCHANGE COMMISSION</TITLE>
<META NAME="author" CONTENT="Kenneth Ceonzo">
<META NAME="date" CONTENT="04/23/2004">
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<P style="margin:0pt; line-height:17pt; font-family:CG Times (W1); font-size:15pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>Washington, D.C. &nbsp;20549</B></P>
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<P style="margin:0pt; line-height:16pt; font-family:CG Times (W1); font-size:14pt" align=center><B>FORM 8-K</B></P>
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<P style="margin:0pt; line-height:16pt; font-family:CG Times (W1); font-size:14pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>
<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>SECURITIES EXCHANGE ACT OF 1934</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>Date of Report (Date of earliest event reported): &nbsp;April 22, 2004</P>
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<P style="margin:0pt; line-height:15pt; font-family:CG Times (W1); font-size:13pt" align=center><B>DIME COMMUNITY BANCSHARES, INC.</B></P>
<P style="margin:0pt; line-height:11pt; font-family:CG Times (W1); font-size:9pt" align=center>(Exact name of registrant as specified in its charter)</P>
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<TABLE cellspacing=0><TR><TD style="border-bottom:1.5pt solid #000000" valign=top width=195.2><P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>Delaware</P>
</TD><TD valign=top width=39.2>&nbsp;</TD><TD style="border-bottom:1.5pt solid #000000" valign=top width=180.2><P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>0-27782</P>
</TD><TD valign=top width=40.2>&nbsp;</TD><TD style="border-bottom:1.5pt solid #000000" valign=top width=163.2><P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>11-3297463</P>
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<TR><TD valign=top width=195.2><P style="margin:0pt; line-height:10pt; font-family:CG Times (W1); font-size:8pt" align=center>(State or other jurisdiction of incorporation)</P>
</TD><TD valign=top width=39.2>&nbsp;</TD><TD valign=top width=180.2><P style="margin:0pt; line-height:10pt; font-family:CG Times (W1); font-size:8pt" align=center>(Commission File Number)</P>
</TD><TD valign=top width=40.2>&nbsp;</TD><TD valign=top width=163.2><P style="margin:0pt; line-height:10pt; font-family:CG Times (W1); font-size:8pt" align=center>(IRS Employer </P>
<P style="margin:0pt; line-height:10pt; font-family:CG Times (W1); font-size:8pt" align=center>Identification No.)</P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>209 Havemeyer Street, Brooklyn, New York &nbsp;&nbsp;11211</B></P>
<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>(Address of principal executive offices, including zip code)</P>
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<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>Registrant's telephone number, including area code:</P>
<P style="margin:0pt; text-indent:252pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center>(718) 782-6200</P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>None</B></P>
<P style="margin:0pt; line-height:14pt; font-family:CG Times; font-size:12pt" align=center>(Former name or former address, if changed since last report)</P>
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<P style="margin:0pt; line-height:16pt; font-family:Times New Roman; font-size:14pt"><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Financial Statements and Exhibits.</U></B></P>
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<P style="margin:0pt; text-indent:36pt; line-height:16pt; font-family:Times New Roman; font-size:14pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:14pt">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:16pt; font-family:Times New Roman; font-size:14pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</P>
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<P style="margin:0pt; text-indent:36pt; line-height:16pt; font-family:Times New Roman; font-size:14pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:14pt">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt; line-height:16pt; font-family:Times New Roman; font-size:14pt">The following exhibits are furnished herewith:</P>
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<TABLE cellspacing=0><TR><TD style="border-bottom:0.5pt solid #000000" valign=top width=145.4><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Exhibit Number</B></P>
</TD><TD valign=bottom width=14.533><P style="margin:0pt; font-family:Arial Unicode MS; font-size:12pt">&nbsp;</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top width=420.4><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>Description</B></P>
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<TR><TD valign=top width=145.4><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">99.1</P>
</TD><TD valign=bottom width=14.533><P style="margin:0pt; font-family:Arial Unicode MS; font-size:12pt">&nbsp;</P>
</TD><TD valign=top width=420.4><P style="margin:0pt; padding-left:10.1pt; text-indent:-10.1pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Press Release reporting results of operations for the quarter ended March 31, 2004.</P>
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<TR><TD valign=top width=145.4>&nbsp;</TD><TD valign=bottom width=14.533>&nbsp;</TD><TD valign=top width=420.4>&nbsp;</TD></TR>
<TR><TD valign=top width=145.4><P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">99.2</P>
</TD><TD valign=bottom width=14.533>&nbsp;</TD><TD valign=top width=420.4><P style="margin:0pt; padding-left:10.1pt; text-indent:-10.1pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Text of management conference call discussing earnings for the quarter ended March 31, 2004.</P>
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<P style="margin:0pt; font-family:Times New Roman">&nbsp;</P>
<P style="margin:0pt; padding-left:36pt; text-indent:-36pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; padding-left:36pt; text-indent:-36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>Regulation FD Disclosure.</U></B></P>
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<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">This information, furnished under &quot;Item 9. Regulation FD Disclosure,&quot; is also intended to be furnished under &quot;Item 12. Results of Operations and Financial Condition,&quot; in accordance with SEC Release No. 33-8216. &nbsp;</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">On April 22, 2004, Dime Community Bancshares, Inc. (the &#147;Company&#148;) issued a press release reporting its results of operations for the quarter ended March 31, 2004. &nbsp;This news release is attached as Exhibit 99.1.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">On April 22, 2004, management conducted a conference call discussing its financial results for the quarter ended March 31, 2004. &nbsp;A copy of the text of this conference call is attached as Exhibit 99.2.</P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">The text of both the press release and conference call provides certain information that may be considered non-GAAP financial information. &nbsp;These items include cash earnings, tangible stockholders' equity and all related calculations.</P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt" align=center><B>SIGNATURES</B></P>
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<P style="margin:0pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt">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.</P>
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<P style="margin:0pt; padding-left:216pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt"><B>DIME COMMUNITY BANCSHARES, INC.</B></P>
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<P style="margin:0pt; padding-left:216pt; font-family:CG Times (W1); font-size:13pt"><BR></P>
<P style="margin:0pt; padding-left:216pt; line-height:15pt; font-family:CG Times (W1); font-size:13pt"><B>/s/ KENNETH J. MAHON</B></P>
<P style="margin:0pt; padding-left:153pt; line-height:15pt; font-family:CG Times (W1); font-size:13pt"><B>By: &nbsp;___________________________________________</B></P>
<P style="margin:0pt; padding-left:180pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt">Kenneth J. Mahon</P>
<P style="margin:0pt; padding-left:180pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt">Executive Vice President and Chief Financial Officer</P>
<P style="margin:0pt; padding-left:180pt; font-family:CG Times (W1); font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt">Dated:</P>
<P style="margin:0pt; text-indent:36pt; line-height:14pt; font-family:CG Times (W1); font-size:12pt">April 23, 2004</P>
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SECURITIES AND EXCHANGE COMMISSION
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):  April 22, 2004
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)
Item 7.
Financial Statements and Exhibits.
(a)                                  Not applicable.
(b)                                 Not applicable.
(c)                                  Exhibits.
The following exhibits are furnished herewith:
Exhibit Number
Description
99.1
Press Release reporting results of operations for the quarter ended March 31, 2004.
99.2
Text of management conference call discussing earnings for the quarter ended March 31, 2004.
Item 9.
Regulation FD Disclosure.
This information, furnished under "Item 9. Regulation FD Disclosure," is also intended to be furnished under "Item 12. Results of Operations and Financial Condition," in accordance with SEC Release No. 33-8216.
On April 22, 2004, Dime Community Bancshares, Inc. (the "Company") issued a press release reporting its results of operations for the quarter ended March 31, 2004.  This news release is attached as Exhibit 99.1.
On April 22, 2004, management conducted a conference call discussing its financial results for the quarter ended March 31, 2004.  A copy of the text of this conference call is attached as Exhibit 99.2.
The text of both the press release and conference call provides certain information that may be considered non-GAAP financial information.  These items include cash earnings, tangible stockholders' equity and all related calculations.
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:
April 23, 2004