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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 |
| Partners: | Consultants: | |||||||||
| James H. Barr | Thomas R. Chiavetta | Mark J. Kovaleski | Donald G. Quick | Gordon D. Schuehler | P. Gerard Sokolski | |||||
| Kenneth J. Burke | Stephen A. Eckler | Judith G. Mclntosh | James W. Rahmlow | Katherine E. Stickler | ||||||
| Raymond J. Jacobi, Jr. | Richard J. Mengel | Gary H. Riopko | Thomas L. Wolf | |||||||
An Independent Member of the BDO Seidman Alliance