May 12, 2006
VIA FACSIMILEAND EDGAR
(202) 772-9208
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Seneca-Cayuga Bancorp, Inc. (Registration Number 333-132759) |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join Seneca-Cayuga Bancorp, Inc. in requesting that Seneca-Cayuga Bancorp, Inc.’s Registration Statement on Form SB-2 be declared effective on May 15, 2006, at 3:00 p.m., or as soon thereafter as is practicable.
Very truly yours,
/s/ Patricia A. McJoynt
Patricia A. McJoynt
Keefe, Bruyette & Woods, Inc.
