October 5, 2009

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Dear Ladies and Gentlemen:

We are the former  independent  registered  public  accounting firm for Hometown
Bancorp,  Inc. (the "Company").  We have read the Company's disclosure set forth
in Item 4.01 "Changes in  Registrant's  Certifying  Accountant" of the Company's
Current Report on Form 8-K dated October 1, 2009 (the "Current  Report") and are
in agreement with the disclosure in the Current  Report,  insofar as it pertains
to our firm.


Sincerely,




/s/ Beard Miller Company  LLP
Syracuse, New York