[Logo of Beard Miller Company, LLP]
                                                                    Exhibit 16

May 15, 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/A,
Amendment  No. 1, 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






Certified Public Accountants and Consultants

2609 Keiser Blvd. P.O. Box 311  Reading, PA  19603-0311
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