March 3, 2006

     Mail Stop 4561

By U.S. Mail and facsimile to (410) 285-6790

Joseph J. Bouffard
President and Chief Executive Officer
Patapsco Bancorp, Inc.
1301 Merritt Boulevard
Baltimore, MD 21222

Re:	Patapsco Bancorp, Inc.
	Form 10-KSB for Fiscal Year Ended June 30, 2005
	Filed September 26, 2005
      File Number: 000-28032

Dear Mr. Bouffard:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.


*    *    *    *    *    *    *



Form 10-KSB for Fiscal Year Ended June 30, 2005

Annual Report

Consolidated Financial Statements

Note 1 - Basis of Presentation and Summary of Significant
Accounting
Policies, page 27

1. We note that your accounting policy footnote does not include a
discussion of derivative financial instruments.  Please confirm to
us
that you have not entered into any derivative transactions during
the
periods presented in your filing.

2. We note your disclosure on page 32 that you do not separately
allocate expenses between the commercial, retail and mortgage
operations of the Bank and therefore you do not believe segment
reporting would be meaningful.  Please tell us how you determined
that Prime Business Leasing, Inc. and Patapsco Financial Services,
Inc. do not represent reportable segments as defined in paragraph
16
of SFAS 131.

Note 5 - Loans Receivable, page 34

3. We note your disclosure on page 36 that as of June 30, 2005 you
serviced loans for the benefit of others in the amount of
approximately $7 million.  Please tell us the amount of servicing
assets or liabilities recognized and amortized during the periods
presented and note the guidance in paragraph 17(e) of SFAS No.
140.

Note 7 - Borrowings, page 37

4. Please tell us and revise future filings to describe any
significant terms associated your advances from the Federal Home
Loan
Bank of Atlanta such as conversion or call features.  Refer to
paragraph 14(h) of SOP 01-6.


*    *    *    *    *    *    *


      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter with your response that provides any
requested supplemental information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your responses to our comments.

        We urge all persons who are responsible for the accuracy
and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

        In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging
that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

         In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
of
the Division of Corporation Finance in our review of your filing
or
in response to our comments on your filing.

      You may contact Lisa Haynes at (202) 551-3424 or me at (202)
551-3492 if you have questions.


								Sincerely,




								John P. Nolan
								Accounting Branch Chief


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Patapsco Bancorp, Inc.
Joseph J. Bouffard
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