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)  April 30, 2007
                                                 ____________________________



                  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 April 30, 2007, Prudential Bancorp, Inc. of Pennsylvania
(the "Company") reported its results of operations for the second
quarter ended March 31, 2007.

     For additional information, reference is made to the
Company's press release dated April 30, 2007, 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 April 30, 2007



















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                                 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/ Joseph R. Corrato
                          ________________________________________________
                   Name:  Joseph R. Corrato
                   Title: Executive Vice President and Chief Financial Officer


Date: May 1, 2007






















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                                EXHIBIT INDEX



    Exhibit No.    Description
    _____________  ___________________________________________________________
    99.1           Press release regarding results of operations and financial
                   condition, dated April 30, 2007
























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