Item 4.01. Change in Registrant's Certifying Accountant.



(a) In November 2022, the Audit Committee (the "Committee") of the Board of
Directors of Northfield Bancorp, Inc. (the "Registrant") began a competitive
selection process to determine the Registrant's independent registered public
accounting firm for the fiscal year ending December 31, 2023. The Committee
invited several public accounting firms to participate in this process. As a
result of that process, on March 14, 2023, the Committee dismissed KPMG LLP
("KPMG") as the Registrant's independent registered public accounting firm
effective immediately.

During the two fiscal years ended December 31, 2022, and the subsequent interim
period through March 14, 2023, there were no: (1) disagreements with KPMG on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements, if not resolved to their
satisfaction, would have caused them to make reference in connection with their
opinion to the subject matter of the disagreement, or (2) reportable events as
defined by Item 304(a)(1)(v) of Regulation S-K.

The audit reports of KPMG on the consolidated financial statements of the Registrant as of and for the years ended December 31, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except as follows:

KPMG's report on the consolidated financial statements of the Registrant as of
and for the years ended December 31, 2022 and 2021, contained a separate
paragraph stating that "As discussed in Note 1 to the consolidated financial
statements, the Company has changed its method of accounting for the recognition
and measurement of credit losses as of January 1, 2021 due to the adoption of
ASC Topic 326, Financial Instruments - Credit Losses."

The audit reports of KPMG on the effectiveness of internal control over financial reporting as of December 31, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.



The Registrant provided KPMG with a copy of the disclosures contained in this
Current Report on Form 8-K and requested that KPMG furnish a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
statements made herein. A copy of KPMG's letter, dated March 17, 2023, is filed
as Exhibit 16.1 to this Current Report on Form 8-K.

(b) As a result of the competitive process noted above, on March 14, 2023, the
Committee approved the appointment of Crowe LLP ("Crowe") as the Registrant's
new independent registered public accounting firm for the year ending December
31, 2023, subject to completion of Crowe's standard client acceptance procedures
and execution of an engagement letter. The appointment was approved by the
Committee. During the years ended December 31, 2022 and 2021, and the subsequent
interim period prior to the engagement of Crowe, neither the Registrant nor
anyone on its behalf, consulted Crowe with respect to: (i) the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Registrant's
financial statements, and neither a written report was provided to the
Registrant or oral advice was provided that Crowe concluded was an important
factor considered by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) any matter that was either the
subject of a "disagreement" or "reportable event" (as these terms are defined or
described in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K,
respectively).

Item 9.01. Financial Statements and Exhibits.



Exhibit Number                 Description
  16.1                         Letter from KPMG LLP to the Securities and Exchange Commission dated
                               March 17, 2023.
104                            Cover Page Interactive Data File (embedded within Inline XBRL document).

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