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New words:
compensation, cooperating, entered, Footnote, Global, implied, issuance
Removed:
Avenue, Camp, Cap, considerably, Senate
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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-87329) and Form S-8 (No. 333-82085, 333-82083, 333-87313, 333-61634, 333-61636, 333-122490 and 333-128382) of Pennsylvania Commerce Bancorp, Inc. of our reports dated March 14, 2007, relating to the consolidated financial statements, and the effectiveness of Pennsylvania Commerce Bancorp, Inc.’s internal control over financial reporting, which appear in the Annual Report to Shareholders, which is incorporated by reference in this Annual Report on Form 10-K.
/s/ Beard Miller Company LLP
Beard Miller Company LLP
Harrisburg, Pennsylvania
March 14, 2007