From Valley Stream, the line heads south and southwest through southwestern Nassau County, ending at Far Rockaway in Queens, thus reentering[clarification needed] New York City.

The ROW crossed Mott Avenue in Far Rockaway and returned to ground level, passing over Nameoke Street, continuing to Gibson Station and ascending back on a trestle to Valley Stream.

Until 1950 trains from Penn Station could leave the Main Line at Whitepot Junction (40°43′31″N 73°51′39″W / 40.7254°N 73.8608°W / 40.7254; -73.8608) and head south past the Atlantic Branch connection at Woodhaven Junction (40°41′14″N 73°50′36″W / 40.6871°N 73.8433°W / 40.6871; -73.8433) to the Hammels Wye at 40°35′29″N 73°48′32″W / 40.5913°N 73.8088°W / 40.5913; -73.8088, turning right there to Rockaway Park or left to Valley Stream and Jamaica and maybe on to Penn Station.

The Far Rockaway Branch has the distinction of containing the oldest surviving railroad station on Long Island, and the only existing building constructed by an LIRR predecessor, specifically Hewlett.

In 2003, the LIRR closed that station replacing it with a new one diagonally across the railroad crossing on Franklin Avenue; however, the original SSRLI Depot has remained intact.