Exhibit 16

                    [Letterhead of Beard Miller Company LLP]

May 5, 2006

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been  furnished with a copy of the response to Item 4.01 of Form 8-K for
the  event  that  occurred  on  May  1,  2006,  to be  filed  by  American  Bank
Incorporated. We agree with the statements made in response to that Item insofar
as they relate to our Firm.

Very truly yours,



/s/ Beard Miller Company LLP

Reading, Pennsylvania