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) December 21, 2006
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                 Prudential Bancorp, Inc. of Pennsylvania
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           (Exact name of registrant as specified in its charter)



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



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



Registrant's telephone number, including area code (215) 755-1500
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                                 Not Applicable
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       (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 December 21, 2006, 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 December 21, 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 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 December 21, 2006




                                   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: December 21, 2006




                                  EXHIBIT INDEX

EXHIBIT NO.      DESCRIPTION
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99.1             Press release dated December 21, 2006