UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

         Date of Report (Date of earliest event reported): July 10, 2006
                                                           -------------

                           SENECA-CAYUGA BANCORP, INC.
                           ---------------------------
             (Exact Name of Registrant as Specified in its Charter)

    Federal                           000-52111                16-160243
- ------------------------------     ---------------------     -------------
(State or Other Jurisdiction)      (Commission File No.)    (I.R.S. Employer
  of Incorporation)                                         Identification No.)


19 Cayuga Street, Seneca Falls, New York                      13148
- ----------------------------------------                      -----
(Address of Principal Executive Offices)                     (Zip Code)

Registrant's telephone number, including area code:  (315) 568-5855
                                                     --------------

                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ] Written communications  pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[  ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17
     CFR 240.14a-12)

[ ]  Pre-commencement  communications  pursuant  to Rule  14d-2(b)  under the
     Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement  communications  pursuant  to Rule  13e-4(c)  under the
     Exchange Act (17 CFR 240.13e-4(c))





Item 8.01. Other Events.

On July 10, 2006,  Seneca-Cayuga  Bancorp,  Inc. (the "Company")  issued a press
release  disclosing  that it has completed its stock  offering.  The transaction
closed on July 10, 2006 and shares of the Company's common stock are expected to
begin  trading on the OTC  Bulletin  Board on the morning of July 11, 2006 under
the symbol  "SCAY." A copy of the press release is filed as Exhibit 99.1 to this
report.

Item 9.01. Financial Statements and Exhibits.

     (a)  Financial Statements of Businesses Acquired: None

     (b)  Pro Forma Financial Information: None

     (c)  Shell Company Transactions. None

     (d)  Exhibits:

          Exhibit 99.1: Press Release

















                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, hereunto duly authorized.

                                       SENECA-CAYUGA BANCORP, INC.


DATE:  July 11, 2006                  By: /s/ Robert E. Kernan.Jr.
                                          -------------------------
                                          Robert E. Kernan, Jr.
                                          President and Chief Executive Officer

























                                  EXHIBIT 99.1