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)  September 19, 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 7.01   Regulation FD Disclosure
            ________________________

     On September 19, 2007, Prudential Bancorp, Inc. of
Pennsylvania (the "Company") issued a press release announcing
the declaration of the Company's quarterly cash dividend.  For
additional information, reference is made to the Company's press
release, dated September 19, 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
Securities and Exchange Commission and shall not be deemed to be
"filed" for any purpose except as shall be expressly set forth by
specific reference to such filing in other filings of the Company
into which it may be incorporated.

Item 9.01   Financial Statements and Exhibits
            _________________________________

     (a)    Not applicable.

     (b)    Not applicable.

     (c)    Not applicable.

     (d)    The following exhibit is included with this Report:


          Exhibit No.       Description
          _______________   ________________________________________
          99.1              Press release dated September 19, 2007


                                 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: September 20, 2007

                             EXHIBIT INDEX


        Exhibit No.      Description
        _______________  ___________________________________________
        99.1             Press release dated September 19, 2007