CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



         We consent to the use in Amendment  No. 2 to the Form S-1  Registration
Statement  of  William  Penn  Bancorp,  Inc.,  and  in  Amendment  No.  2 to the
Application  for Stock  Issuance  on Form MHC-2  filed with the Office of Thrift
Supervision,  of our report on William Penn Bank,  FSB, dated December 13, 2007,
appearing in the Prospectus, which is part of the amended Registration Statement
and a part of the amended Form MHC-2.

         We also consent to the use of our name as it appears  under the caption
"Experts" in such Prospectus.


                                           /s/  Beard Miller Company LLP




Beard Miller Company LLP
Paoli, Pennsylvania
February 1, 2008