Exhibit 16.2
May 12, 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 of Seneca-Cayuga Bancorp, Inc., which we understand will be filed with the Securities and Exchange Commission as part of the Company’s registration statement on Form SB-2, and are in agreement with the statements contained under “Change in Accountants” therein as they relate to Fust Charles Chambers LLP.
Very truly yours, |
Fust Charles Chambers LLP |
5784 Widewaters Parkway, Syracuse, New York 13214 • 315-446-3600 • fax 315-446-3899 • www.fcc-cpa.com