<SEC-DOCUMENT>0000943374-24-000225.txt : 20240530
<SEC-HEADER>0000943374-24-000225.hdr.sgml : 20240530
<ACCEPTANCE-DATETIME>20240530171819
ACCESSION NUMBER:		0000943374-24-000225
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20240530
DATE AS OF CHANGE:		20240530
EFFECTIVENESS DATE:		20240530

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Dime Community Bancshares, Inc. /NY/
		CENTRAL INDEX KEY:			0000846617
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				112934195
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279841
		FILM NUMBER:		241006652

	BUSINESS ADDRESS:	
		STREET 1:		898 VETERANS MEMORIAL HIGHWAY
		STREET 2:		SUITE 560
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788
		BUSINESS PHONE:		6315371000

	MAIL ADDRESS:	
		STREET 1:		898 VETERANS MEMORIAL HIGHWAY
		STREET 2:		SUITE 560
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRIDGE BANCORP, INC.
		DATE OF NAME CHANGE:	20190819

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRIDGE BANCORP INC
		DATE OF NAME CHANGE:	19940715
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8_dime053024.htm
<DESCRIPTION>DIME COMMUNITY BANCSHARES, INC. FORM S-8 REGISTRATION STATEMENT MAY 30, 2024
<TEXT>
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    <div style="text-align: right; font-weight: bold;">Registration No. 333-_________</div>
    <div style="text-align: right; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on May 30, 2024</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNITED STATES<br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font>_________________________</div>
    <div style="text-align: center; font-size: 12pt;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Dime Community Bancshares, Inc.</div>
    <div style="text-align: center; font-size: 8pt;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z6d3fed18092b4eb58bae9f6c22af5a10">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">New York</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">11-2934195</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">Incorporation or Organization)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">898 Veterans Memorial Highway, Suite 560</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Hauppauge, New York 11788</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font><font style="font-size: 8pt;">(Address of Principal Executive Offices)</font><font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Dime Community Bancshares, Inc. 2021 Equity Incentive Plan</font></div>
    <div style="text-align: center;"><font style="font-size: 8pt;">(Full Title of the Plan)</font></div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zb572aa50f931415eb7ac60f9122d95b5">

        <tr>
          <td style="width: 50%; vertical-align: top; text-align: center;" rowspan="1">
            <div>Stuart H. Lubow, Chief Executive Officer</div>
          </td>
          <td style="width: 50%; vertical-align: top; text-align: center;" rowspan="1">&#160;Marc P. Levy, Esq.</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Dime Community Bancshares, Inc.</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">D. Max Seltzer, Esq.<br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">898 Veterans Memorial Highway, Suite 560</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Hauppauge, New York 11788</div>
            <div style="text-align: center;">(631) 537-1000</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">5335 Wisconsin Ave., N.W., Suite 780</div>
            <div style="text-align: center;">&#160;Washington, DC 20015-2035</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(Name, Address and Telephone</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(202) 274-2000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Number of Agent for Service)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of &#8220;large
      accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z785d0a12664c4ba99648128c1f209365">

        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Large accelerated filer &#8999;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Non-accelerated filer&#160; &#9744;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Smaller reporting company&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Emerging growth company &#9744;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to
      Section 7(a)(2)(B) of the Securities Act. &#9744;</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    <div style="text-align: center; margin-bottom: 12pt; font-weight: bold;">EXPLANATORY NOTE</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">This Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) is filed by Dime Community Bancshares, Inc. (&#8220;Registrant&#8221;) to register additional shares of common stock
      of Registrant, par value $0.01 per share (&#8220;Common Stock&#8221;) issuable pursuant to the Dime Community Bancshares, Inc. 2021 Equity Incentive Plan (the &#8220;2021 Equity Plan&#8221;) and consists of only those items required by General Instruction E to Form S-8.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">This Registration Statement registers 1,185,000 additional shares of Common stock reserved for issuance under the 2021 Equity Plan, which shares are in addition to the 1,200,000
      shares of Common Stock previously registered pursuant to a Registration Statement on Form S-8 filed with the Securities and Exchange Commission (the "Commission&#8221;) on June 21, 2021.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The issuance of the additional 1,185,000 shares being registered under the 2021 Equity Plan pursuant to this Registration Statement is condition upon the approval by the
      Registrant&#8217;s stockholders at the Annual Meeting of Stockholders of Registrant to be held on May 23, 2024.</div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART I.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The information specified in Item 1 and Item 2 of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act and
      the introductory note to Part I of Form S-8.&#160; The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the equity benefit plans covered by this Registration statement as specified by Rule
      428(b)(1) under the Securities Act.&#160; After giving effect to this Registration Statement, an aggregate 2,385,000 shares of Common Stock have been issued for registered for issuance pursuant to the 2021 Equity Plan.</div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART II.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">Item 3.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">Incorporation


        of Documents by Reference</font></div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The following documents previously filed by Dime Community Bancshares, Inc. (the &#8220;Company&#8221;) with the Commission under the Securities Exchange Act of 1934, as amended (the
      &#8220;Exchange Act&#8221;), are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form&#160;8-K,&#160;unless otherwise indicated therein, including any exhibits included with such
      Items):</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(a)&#160; <font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;&#160;</font>The Company&#8217;s Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/846617/000084661724000018/dcom-20231231x10k.htm">Form 10-K for the year ended December 31, 2023</a> filed with the Commission on February 22, 2024 (File No. 001-34096), pursuant to Section 13(a)
      of the Exchange Act;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/846617/000084661724000038/dcom-20240331x10q.htm">Form&#160;10-Q&#160;for the quarter ended March&#160;31, 2024</a>, filed with the Commission on May 2, 2024 (File No. 001-34096);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(c)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Current Reports on Form 8-K filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000010/dcom-20240126x8k.htm">January 26, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000013/dcom-20240207x8k.htm">February
        7, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000022/dcom-20240312x8k.htm">March 12, 2024;</a> <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000025/dcom-20240328x8k.htm">March 28, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000094337424000135/form8k_041524.htm">April 18, 2024</a>;
      <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000034/dcom-20240425x8k.htm">April 25, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661724000042/dcom-20240523x8k.htm">May 23,
        2024</a>; and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/846617/000094337424000208/form8k_052324.htm">May 28, 2024</a> (File No. for all 001-34096); and</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(d)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The description of the Company&#8217;s common stock contained in the <a href="https://www.sec.gov/Archives/edgar/data/846617/000110465921009777/tm214437d1_8a12b.htm">Registration Statement on Form 8-A</a> filed with the Commission on February 1, 2021 (File No. 001-34096), including any subsequent amendments or reports
      filed for the purpose of updating such description.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and prior to the
      filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and to be a
      part thereof from the date of the filing of such documents.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or
      supersedes such statement.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: justify; margin-bottom: 12pt;">Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the prospectus.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.</div>
    <div style="text-align: justify; font-weight: bold;">Item 8.&#160; List of Exhibits.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zc20a68a32536455b8c0599baf0cf2d05">

        <tr>
          <td style="width: 19.92%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Regulation S-K</div>
            <div style="text-align: center;">Exhibit Number</div>
          </td>
          <td style="width: 2.82%; vertical-align: bottom;">&#160;</td>
          <td style="width: 77.26%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Document</div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000110465921009751/tm214412d1_8k.htm">4.1</a></div>
            <div><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000110465921009751/tm214412d1_8k.htm">&#160;</a></div>
            <div><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000110465921009751/tm214412d1_8k.htm">&#160;</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000110465921009751/tm214412d1_8k.htm">Restated Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the
                Company&#8217;s Current Report on Form 8-K, filed with the Commission on February 2, 2021 (File No. 001-34096))</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000094337423000493/form8k_121923.htm">4.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000094337423000493/form8k_121923.htm">Amended and Restated Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Company&#8217;s
                Current Report on Form 8-K, filed with the Commission on December 21, 2023 (File No. 001-34096))</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8dime053024.htm">5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex5-s8dime053024.htm">Opinion of Luse Gorman, PC</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000084661721000020/dcom-20210527xdef14a.htm">10.1</a></div>
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000084661721000020/dcom-20210527xdef14a.htm">&#160;</a></div>
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000084661721000020/dcom-20210527xdef14a.htm">&#160;</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000084661721000020/dcom-20210527xdef14a.htm">Dime Community Bancshares, Inc. 2021 Equity Incentive Plan (incorporated by reference to Appendix 1 to the proxy statement for the Annual
                Meeting of Stockholders of Dime Community Bancshares, Inc., filed under the Exchange Act on April 16, 2021 (File No. 001-34096))</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661723000018/dcom-20221231x10k.htm">10.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000846617/000084661723000018/dcom-20221231x10k.htm">Amendment One to the Dime Community Bancshares, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.10 to
                Registrant&#8217;s Annual Report on Form 10-K, filed February 28, 2023 (File No. 001-34096))</a></div>
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        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-2_s8062121.htm">10.3</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-2_s8062121.htm">Form of Time-Based Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.2 to Registrant&#8217;s Registration Statement on Form
                S-8, filed June 21, 2021 (File No. 333-257220))</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-3_s8102121.htm">10.4</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-3_s8102121.htm">Form of Performance-Based Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.3 to Registrant&#8217;s Registration Statement on
                Form S-8, filed June 21, 2021 (File No. 333-257220))</a></div>
          </td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-4_s8062121.htm">10.5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-4_s8062121.htm">Form of Incentive Stock Option Award Agreement (incorporated by reference to Exhibit 10.4 to Registrant&#8217;s Registration Statement on Form S-8,
                filed June 21, 2021 (File No. 333-257220))</a></div>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-5_s8062121.htm">10.6</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-5_s8062121.htm">Form of Non-Qualified Stock Option Award Agreement (incorporated by reference to Exhibit 10.5 to Registrant&#8217;s Registration Statement on Form
                S-8, filed June 21, 2021 (File No. 333-257220))</a></div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-6_s8062121.htm">10.7</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/846617/000094337421000267/ex10-6_s8062121.htm">Form of Performance-Based Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 10.6 to Registrant&#8217;s Registration
                Statement on Form S-8, filed June 21, 2021 (File No. 333-257220))</a></div>
          </td>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8dime053024.htm">23.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex5-s8dime053024.htm">Consent of Luse Gorman, PC (contained in Exhibit 5)</a></div>
          </td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex23-2_s8dime053024.htm">23.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex23-2_s8dime053024.htm">Consent of Crowe LLP (Independent Registered Public Accounting Firm)</a></div>
          </td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24</a></div>
          </td>
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          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="#POWEROFATTORNEY">Power of Attorney (contained on signature page)</a></div>
          </td>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex107-s8dime053024.htm">107</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex107-s8dime053024.htm">Filing Fee Table</a></div>
          </td>
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    <div style="font-size: 8pt;">____________________________________</div>
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    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">The Registrant.</font>&#160; Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to
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            <div style="text-align: justify; font-weight: bold;">DIME COMMUNITY BANCSHARES, INC.</div>
          </td>
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          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
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          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify;">/s/ Stuart H. Lubow</div>
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          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
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    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">We, the undersigned directors and officers of Dime Community Bancshares, Inc.&#160; (the &#8220;Company&#8221;) hereby severally constitute and appoint Stuart H. Lubow, as our true and lawful
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      requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be granted and shares of common stock to be issued upon the exercise of stock options to be granted under the Dime Community
      Bancshares, Inc. 2021 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated below the registration statement and any and all amendments (including post-effective
      amendments) thereto; and we hereby approve, ratify and confirm all that said Stuart H. Lubow shall do or cause to be done by virtue thereof.</div>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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            <div>/s/ Stuart H. Lubow</div>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 35.06%; vertical-align: top;">
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          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">
            <div style="text-align: justify;">Paul M. Aguggia</div>
          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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    </table>
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        <tr>
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            <div style="text-align: justify;">/s/ Rosemarie Chen</div>
          </td>
          <td style="width: 5.57%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top; padding-bottom: 2px;">
            <div>Director</div>
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          <td style="width: 5.56%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top; padding-bottom: 2px;">
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          <td style="width: 29.65%; vertical-align: top;">
            <div style="text-align: justify;">Rosemarie Chen</div>
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
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          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
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          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
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          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
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        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
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        </tr>
        <tr>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">
            <div>Director</div>
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          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
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        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top; border-bottom: #000000 2px solid;">
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          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div style="text-align: justify;">May 30, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
            <div style="text-align: justify;">Joseph J. Perry</div>
          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 29.65%; vertical-align: top; border-bottom: #000000 2px solid;">
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            <div style="text-align: justify;">/s/ Kevin Stein</div>
          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">
            <div>&#160;</div>
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          </td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div>&#160;</div>
            <div style="text-align: justify;">May 30, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
            <div style="text-align: justify;">Kevin Stein</div>
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          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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          <td style="width: 29.65%; vertical-align: top;">&#160;</td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
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          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">
            <div>&#160;</div>
            <div>Director</div>
          </td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">
            <div>&#160;</div>
            <div style="text-align: justify;">May 30, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 29.65%; vertical-align: top;">
            <div style="text-align: justify;">Dennis A. Suskind</div>
          </td>
          <td style="width: 5.57%; vertical-align: top;">&#160;</td>
          <td style="width: 35.06%; vertical-align: top;">&#160;</td>
          <td style="width: 5.56%; vertical-align: top;">&#160;</td>
          <td style="width: 24.18%; vertical-align: top;">&#160;</td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5-s8dime053024.htm
<DESCRIPTION>OPINION OF LUSE GORMAN, PC
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Luse Gorman
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 5</font><br>
  </div>
  <div><br>
  </div>
  <div><br>
    <div style="text-align: center; font-weight: bold;">LUSE GORMAN, PC</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">ATTORNEYS AT LAW</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">5335 WISCONSIN AVENUE, N.W., SUITE 780</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">WASHINGTON, D.C. 20015</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">TELEPHONE (202) 274-2000</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">FACSIMILE (202) 362-2902</div>
    <div style="text-align: center; font-size: 8pt;">www.luselaw.com</div>
    <div><br>
    </div>
    <div>May 30, 2024</div>
    <div><br>
    </div>
    <div>Board of Directors</div>
    <div>Dime Community Bancshares, Inc.</div>
    <div>898 Veterans Memorial Highway, Suite 560</div>
    <div>Hauppauge, New York 11788</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z746e183b720d4097b44a973a0bf1be6f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div><font style="font-weight: bold;"><u>Dime Community Bancshares, Inc.</u></font><u> - </u><font style="font-weight: bold;"><u>Registration Statement on Form S-8</u></font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">You have requested the opinion of this firm as to certain matters in connection with the registration of 1,185,000 additional shares of
      common stock, $0.01 par value per share (the &#8220;Shares&#8221;), of Dime Community Bancshares, Inc. (the &#8220;Company&#8221;) to be issued pursuant to the Dime Community Bancshares, Inc. 2021 Equity Incentive Plan (the &#8220;Equity Plan&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">In rendering the opinion expressed herein, we have reviewed the Certificate of Incorporation and Bylaws of the Company, the Equity Plan,
      the Company&#8217;s Registration Statement on Form S-8 (the &#8220;Form S-8&#8221;), as well as resolutions of the board of directors of the Company and applicable statutes and regulations governing the Company.&#160; We have assumed the authenticity, accuracy and
      completeness of all documents in connection with the opinion expressed herein.&#160; We have also assumed the legal capacity and genuineness of the signatures of persons signing all documents in connection with which the opinions expressed herein are
      rendered. This opinion is limited to matters of New York corporate law.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Based on the foregoing, we are of the following opinion:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Following the effectiveness of the Form S-8, the Shares of the Company, when issued in accordance with the terms and conditions of the
      Equity Plan, will be legally issued, fully paid and non-assessable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">This opinion has been prepared solely for the use of the Company in connection with the preparation and filing of the Form S-8 and shall
      not be used for any other purpose or relied upon by any other person without the prior express written consent of this firm.&#160; We hereby consent to the use of this opinion in the Form S-8.&#160; By giving such consent, we do not hereby admit that we are in
      the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="ze464d88c23cd4af0a88633541e9f3f8b" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>&#160;<u>/s/ Luse Gorman, PC</u></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>LUSE GORMAN, PC</div>
          </td>
        </tr>

    </table>
    <br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex23-2_s8dime053024.htm
<DESCRIPTION>CONSENT OF CROWE LLP (INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM)
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Luse Gorman
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 23.2</font><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center;"><br>
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM<br>
  </div>
  <div style="text-align: center;"> <br>
  </div>
  <div> We consent to the incorporation by reference in this Registration Statement on Form S-8 of Dime Community Bancshares, Inc. and Subsidiaries of our report dated February 22, 2024, relating to the consolidated financial statements and effectiveness
    of internal control over financial reporting appearing in the Annual Report on Form 10-K of Dime Community Bancshares, Inc. and Subsidiaries for the year ended December 31, 2023.<br>
  </div>
  <div> <br>
  </div>
  <div style="margin-left: 306pt;">/s/ Crowe LLP<br>
  </div>
  <div style="margin-left: 306pt;">Crowe LLP<br>
  </div>
  <div style="margin-left: 306pt;"> <br>
  </div>
  <div>New York, New York<br>
  </div>
  <div>May 30, 2024<br>
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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107-s8dime053024.htm
<DESCRIPTION>FILING FEES TABLE
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  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 107</font><br>
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      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Form S-8</div>
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      <div style="text-align: center;">(Form Type)</div>
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      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Dime Community Bancshares, Inc.</div>
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      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
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      <div style="text-align: center; margin-top: 12pt;"><u>Table 1: Newly Registered Securities</u></div>
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    <table cellspacing="0" cellpadding="0" id="zd77fcd635ecb483c989b6548b2eed551" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 11.69%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Type</div>
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          <td style="width: 12.22%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Class Title</div>
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          <td style="width: 11.2%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Calculation Rule</div>
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          <td style="width: 12.24%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Amount to be Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
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          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Proposed Maximum Aggregate Offering Price Per Share<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
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          <td style="width: 15.46%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Maximum Aggregate Offering Price<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
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          <td style="width: 11.06%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Rate</div>
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          <td style="width: 15.38%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
            <div style="text-align: center;">Amount of Registration Fee<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
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          <td style="width: 11.69%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Equity</div>
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          <td style="width: 12.22%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Common stock, $0.01 par value per share</div>
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          <td style="width: 11.2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">457(c) and 457(h)</div>
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          <td style="width: 12.24%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">1,185,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
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          <td style="width: 10.76%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$18.355</div>
          </td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$21,750,675</div>
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          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">0.0001476</div>
          </td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$3,210.40</div>
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          <td style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
            <div style="text-align: center;">Total Offering Amounts</div>
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          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$21,750,675</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$3,210.40</div>
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          <td style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
            <div style="text-align: center;">Total Fee Offsets</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$0.00</div>
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          <td style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);" colspan="4">
            <div style="text-align: center;">Net Fee Due</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$21,750,675</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$3,210.40</div>
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    <div style="text-align: justify; margin-bottom: 3pt;">___________________________________________</div>
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      <table cellspacing="0" cellpadding="0" id="z0a61de3b23964d06bd4a371f998f73c5" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: left;">(1)</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to
                the Dime Community Bancshares, Inc. 2021 Equity Incentive Plan (the &#8220;Equity Plan&#8221;) as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of Dime Community Bancshares, Inc. (the &#8220;Company&#8221;)
                pursuant to 17 C.F.R. Section 230.416(a).</div>
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              <div style="text-align: left;">(2)</div>
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              <div style="text-align: justify;">Represents 1,185,000 additional common shares reserved for issuance under the Equity Plan, which shares became available for issuance pursuant to
                approval of the additional shares by the Registrant&#8217;s shareholders on May 23, 2024.</div>
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              <div style="text-align: left;">(3)</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Estimated solely for the purpose of calculating the registration fee
                  in accordance with Rules 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Company&#8217;s common stock as reported on the Nasdaq Global Select Market on May 29, 2024.</div>
            </td>
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    <div style="text-align: center;"><u>Table 2: Fee Offset Claims and Sources</u></div>
    <div style="text-align: center;">N/A</div>
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