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Removed:
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Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-141829 and No. 333-185624) of Lake Shore Bancorp, Inc. and subsidiary of our report dated March 27, 2020, relating to the consolidated financial statements, which appears in the Annual Report on Form 10-K for the year ended December 31, 2019.
/s/ Baker Tilly Virchow Krause, LLP
Pittsburgh, Pennsylvania
March 27, 2020