SEC Comment Letter for TOWER BANCORP INC (CIK 0000740942) — Jun 30, 2005

TOWER BANCORP INC (CIK 0000740942)
Date: June 30, 2005 · CIK: 0000740942 · Accession: 0000000000-05-033396

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AI Filing Summary & Sentiment

File numbers found in text: 000-12826

Date

June 29, 2005

Author

John P. Nolan

Form

UPLOAD

Company

TOWER BANCORP INC (CIK 0000740942)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (717) 597-5033 Mr. Jeffrey B. Shank President, CEO, and Director Tower Bancorp, Inc. 40 Center Square Greencastle, PA 17225

Re: Tower Bancorp, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 30, 2005 File Number: 000-12826

Dear Mr. Shank:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

June 29, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (717) 597-5033

Mr. Jeffrey B. Shank
President, CEO, and Director
Tower Bancorp, Inc.
40 Center Square
Greencastle, PA 17225

Re:	Tower Bancorp, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 30, 2005
	File Number: 000-12826

Dear Mr. Shank:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

						John P. Nolan
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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