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Additional Offices / Elmira, New York / Hornell, New York / Ithaca, New York
May 11, 2006
Securities and Exchange Commission
100 F Street, N.E
Washington, D.C. 20549
Re: Seneca-Cayuga Bancorp, Inc.
Ladies and Gentlemen:
We have read the disclosure required by Item 23 of Form SB-2, as contained in the registration statement on Form SB-2 dated May 12, 2006, of Seneca-Cayuga Bancorp, Inc. and are in agreement with the statements contained under “Change in Accountants” therein as they relate to Mengel, Metzger, Barr & Co. LLP.
Very truly yours, |
/s/ Mengel, Metzger, Barr & Co. LLP |
MENGEL, METZGER, BARR & CO. LLP |
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