July 19, 2005 Mail Stop 0408 By U.S. Mail and facsimile to (724) 978-2744 Mr. Charles G. Urtin President and CEO IBT Bancorp, Inc. 309 Main Street Irwin, PA 15642 Re:	IBT Bancorp, Inc Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarter Ended March 31, 2005 	File No. 001-31655 Dear Mr. Urtin: 	We have completed our targeted review of your Form 10-K and related filings and have no further comments at this time. 					Sincerely, 		Don Walker 	Senior Assistant Chief Accountant