[Patton Boggs LLP Letterhead]
| February 15, 2005 | Corey D. O’Brien cobrien@pattonboggs.com (202) 457-6622 |
Securities and Exchange Commission
Attn: Filing Desk
450 5th Street, N.W.
Washington, D.C. 20549-0408
Re: | North Penn Bancorp, Inc. | |
| Conversion Valuation Appraisal – Exhibit 99.4 | ||
| File No. 333-121121 |
Dear Sir or Madam:
On behalf of North Penn Bancorp, Inc. and in accordance with Rule 202 of Regulation S-T, this Conversion Valuation Appraisal is being filed in paper pursuant to a continuing hardship exemption. The Conversion Valuation Appraisal is Exhibit 99.4 of the Amended Form SB-2 filed with the Commission on February 15, 2005. I have attached a copy of a letter from Mr. Herbert D. Scholl granting a continuing hardship exemption for your information.
If you have any questions or would like additional clarification, please do not hesitate to call me at (202) 457-6622.
Very truly yours, |
/s/ Corey D. O’Brien |
Corey D. O’Brien |
cc: | William Friar, Securities and Exchange Commission (w/o enclosures) | |
| Gregory Dundas, Securities and Exchange Commission (w/o enclosures) | ||
| Frederick L. Hickman, North Penn Bancorp, Inc. (w/o enclosures) | ||
| Dennis E. Gibney, FinPro, Inc. (w/o enclosures) | ||
| Joseph G. Passaic, Jr., Esq., Patton Boggs LLP (w/o enclosures) |
