Exhibit 23.3
KELLER & COMPANY, INC.
FINANCIAL INSTITUTION CONSULTANTS
555 METRO PLACE NORTH
SUITE 524
DUBLIN, OHIO 43017
(614) 766-1426
(614) 766-1459 FAX
November 7, 2006
Re: | Valuation Appraisal of Polonia Bancorp |
| Polonia Bank |
| Huntingdon Valley, Pennsylvania |
We hereby consent to the use of our firm’s name in the Form SB-2 and in the Form MHC-2 of Polonia Bancorp, and to the reference to our firm under the heading “Experts” in the prospectus, and to the inclusion of our opinion regarding the valuation of Polonia Bancorp, provided in our Valuation Appraisal Report and any Valuation Updates, in the Form SB-2 to be filed by with the Securities and Exchange Commission and the Form MHC-2 to be filed with the Office of Thrift Supervision and any amendments thereto.
Very truly yours, | ||
KELLER & COMPANY, INC. | ||
by: | /s/ John A. Shaffer | |
John A. Shaffer Vice President | ||
