UNITED STATES
                    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)       July 27, 2006
                                                ______________________________


                 Prudential Bancorp, Inc. of Pennsylvania
______________________________________________________________________________
          (Exact name of registrant as specified in its charter)



         Pennsylvania                000-51214                    68-0593604
______________________________________________________________________________
(State or other jurisdiction   (Commission File Number)         (IRS Employer
of incorporation)                                          Identification No.)



1834 Oregon Avenue, Philadelphia, Pennsylvania                      19145
______________________________________________________________________________
(Address of principal executive offices)                         (Zip Code)




Registrant's telephone number, including area code   (215) 755-1500
                                                  ____________________________



                             Not Applicable
______________________________________________________________________________
       (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of
the following provisions (see General Instruction A.2 below):

[ ]  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)
[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)
[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))
[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))


Item 2.02 Results of Operations and Financial Condition
          ---------------------------------------------

     On July 27, 2006, Prudential Bancorp, Inc. of Pennsylvania (the "Company")
reported its results of operations for the third quarter ended June 30, 2006.

     For additional information, reference is made to the Company's press
release dated July 27, 2006, which is included as Exhibit 99.1 hereto and is
incorporated herein by reference thereto.  The press release attached hereto
is being furnished to the SEC and shall not be deemed to be "filed" for any
purpose except otherwise provided herein.

Item 9.01 Financial Statements and Exhibits
          ---------------------------------

     (a)  Not applicable.

     (b)  Not applicable.

     (c)  Not applicable.

     (d)  The following exhibits are included with this Report:

          Exhibit No.    Description
          ----------     -------------------------------------------------
          99.1           Press release regarding results of operations and
                         financial condition, dated July 27, 2006
























                                    2

                                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.


                         PRUDENTIAL BANCORP, INC. OF PENNSYLVANIA



                         By:  /s/ Thomas A. Vento
                              ------------------------------------------
                              Name:   Thomas A. Vento
                              Title:  President and Chief Executive Officer

Date: July 27, 2006

































                                    3

                              EXHIBIT INDEX


          Exhibit No.    Description
          ----------     -------------------------------------------------
          99.1           Press release regarding results of operations and
                         financial condition, dated July 27, 2006