SecProbe.io

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<TYPE>CORRESP
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<FILENAME>filename1.txt
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                              April 5, 2005

United States
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 04-08
Washington  D.C.  20549

                              Re: Tower Bancorp, Inc.
                                  Form 10-K for fiscal year
                                    ended 12/31/2004
                                  File Number: 000-12826

Attention: John P. Nolan, Accounting Branch Chief

     This letter is in response to your comment letter,
dated April 1, 2005, indicating that the "Report of
Independent Registered Public Accounting Firm" included in
Exhibit 13 of our Form 10-K did not contain the Firm's
signature.

     The typed signature of the Firm was inadvertently
omitted when the document was prepared for electronic
filing. We have corrected this and filed an amended
Form 10-K to include the signature as required under
Regulation S-X.

     As requested in your comment letter, we acknowledge that:

     - Tower Bancorp, Inc. is responsible for the adequacy and
       accuracy of the disclosure in the filing;

     -  staff comments or changes to disclosure in response to
        staff comments do not foreclose the Commission from taking
        any action with respect to the filing; and

     -  Tower Bancorp, Inc. may not assert staff comments as
        a defense in any proceeding initiated by the Commission
        or any person under the federal securities laws of
        the United States.

     We appreciate your comments. If you require any
additional information, please contact me at 717-597-2137.

                              Sincerely,

                              /S/Jeff B. Shank
                              ------------------------------
                              Jeff B. Shank, President/CEO
                              TOWER BANCORP, INC.

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