EXHIBIT 23.5
                     Consent of Donnelly, Penman & Partners



         We hereby consent to the use of our opinion letter to the Board of
Directors of The Farwell State Savings Bank, included as Appendix C to the Proxy
Statement-Prospectus which forms a part of the Registration Statement dated as
of the date hereof on Form S-4 relating to the proposed merger of The Farwell
State Savings Bank with and into Farmers State Bank of Breckenridge and to the
references to such opinion therein.

         In giving such consent, we do not admit that we come within the
category of persons whose consent is required under Section 7 of the Securities
Act of 1933, as amended, or the rules and regulations of the Securities and
Exchange Commission thereunder, nor do we hereby admit that we are experts with
respect to any part of such Registration Statement within the meaning of the
term experts as used in the Securities Act of 1933, as amended, or the rules and
regulations of the Securities and Exchange Commission thereunder.


                                                /s/ Donnelly, Penman & Partners

                                                Donnelly, Penman & Partners

Grosse Pointe, Michigan
June 30, 2006