<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>form8ka_ex16-101805.txt
<TEXT>














                                   Exhibit 16



<PAGE>












October 20, 2005



Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Greene County Bancorp, Inc. pursuant to Item
4.01 in the Company's Form 8-K/A report dated August 16, 2005. We agree with the
statements concerning our Firm in such Form 8-K/A.

Very truly yours,

PricewaterhouseCoopers LLP




</TEXT>
</DOCUMENT>
