[RYAN BECK LETTERHEAD] February 9, 2005 VIA FACSIMILE AND EDGAR ======================= (202) 942-9530 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: First Federal of Northern Michigan Bancorp, Inc. (Registration Number 333-121178) Request for Acceleration of Effectiveness ========================================= Ladies and Gentlemen: On behalf of Ryan Beck & Co., Inc., and in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join First Federal of Northern Michigan Bancorp, Inc. in requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 12:00 noon on February 11, 2005, or as soon thereafter as may be practicable. Sincerely, /s/ Michael A. Schechter Michael A. Schechter Vice President