[letterhead of Grant Thornton, LLP] January 23, 2003 Securities and Exchange Commission Washington, D.C. 20549 Re: Brookline Bancorp, Inc. File No. 0-23695 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Brookline Bancorp, Inc., dated January 17, 2003, and agree with the statements concerning our Firm contained therein. Very truly yours, /S/ Grant Thornton, LLP