February 18, 1999



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Gentlemen:

          We have had an opportunity to review the disclosures  made by Lakeland
Bancorp,  Inc.  ("Lakeland")  in its  current  report on Form 8-K which is to be
filed today with the Securities and Exchange Commission ("SEC").

          Pursuant to Item  304(a)(3)  of  Regulation  S-K,  we are  required to
furnish  Lakeland with a letter  addressed to the SEC stating  whether or not we
agree with the statements  made by Lakeland in the 8-K regarding our replacement
as the independent  auditors of Lakeland,  and, if not,  stating the respects in
which we do not agree.

          We agree with the statements made by Lakeland in the 8-K regarding our
replacement as the independent auditors of Lakeland.


Very truly yours,

/s/ Radics & Co., LLC

RADICS & CO., LLC



cc:  Lakeland Bancorp, Inc.