March 10, 2008

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0408

         Attention: Mr. John P. Nolan
         Accounting Branch Chief

RE:      First Federal of Northern Michigan Bancorp, Inc.
         Form 10-KSB filed March 02, 2007
         File No. 000-31957

Dear Mr. Nolan:

     This  submission is intended to supplement our letter to you dated February
28,  2008 that  responded  to  comments  issued by the  accounting  staff of the
Securities and Exchange Commission ("SEC") in your comment letter dated December
19, 2007 regarding the 2006 Form 10-KSB and the Form 10-QSB for the period ended
September 30, 2007 for the above referenced company (the "Company").

     As requested by the staff, we have attached a spreadsheet showing a summary
of the cash flows  related  to  intangible  assets  derived  from the  Company's
acquisition of the InsuranCenter of Alpena ("ICA").

     In accordance with 5 U.S.C.  ss.552(b) and 17 C.F.R.  ss.200.83,  we hereby
request  that  the SEC  afford  confidential  treatment  under  the  Freedom  of
Information Act to the attached  spreadsheet.  This document was utilized by the
Company in determining the accounting  treatment of the intangible assets.  This
document represents an internal analysis that the Company has not otherwise made
available to the public.

     We submit that this information is appropriately  held  confidential by the
SEC under 5 U.S.C.  ss.552(b)(4),  as it  constitutes  "commercial  or financial
information  obtained  from  a  person  and  privileged  and  confidential."  In
accordance  with SEC Rule  200.83,  we  request  that this  information  be kept
confidential for a period of five (5) years from the date of this request.

     As  required  by  Staff  Legal  Bulletin  No.  1,  "Confidential  Treatment
Requests,"  as  amended,   the  Company   consents  to  the  furnishing  of  the
confidential portion to other government agencies,  offices or bodies and to the
Congress.




     Please  feel free to contact me if you have any  questions  relating to the
attached.

Sincerely,

/s/ Amy E. Essex

Amy E. Essex
Chief Financial Officer
First Federal of Northern Michigan