SecProbe.io

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March 30, 2005

Mail Stop 04-08

By U.S. Mail and facsimile to (609) 298-5321

Mr. Gary N. Pelehaty
President, CEO, and Director
Farnsworth Bancorp, Inc.
789 Farnsworth Avenue
Bordentown, NJ 08505

Re:	Farnsworth Bancorp, Inc.
	Form 10-K for the fiscal year ended September 30, 2005
	Filed December 29, 2004
	File Number: 000-24621

Dear Mr. Pelehaty:

      We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to this comment.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In our
comment, we may ask you to provide us with supplemental
information
so we may better understand your disclosure.  After reviewing this
information, we may or may not raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-KSB filed on December 29, 2004

Exhibit 13

Consolidated Statements of Financial Condition - page F-2

1. We note you classify retained earnings as substantially
restricted. Additionally, footnote 2 on page F-8 states that at
the
time of your conversion, you established a liquidation account of
$2,225,315 for the benefit of eligible account holders. Please
supplementally explain to us the following:

* You state that the liquidation account will be reduced annually
to
the extent that eligible account holders have reduced their
qualifying deposits. Please tell us the amount of qualifying
deposits
each eligible account holder must have in order to receive any
proceeds in the event liquidation should occur;
* You state that as of September 30, 2004 and 2003, the balance in
the liquidation account has not been determined. Please explain to
us
why you have not determined the liquidation account balance for
all
periods presented and also how you are therefore able to conclude
that the amount of retained earnings for all periods presented is
sufficient to cover your required liquidation liability to be paid
to
eligible account holders. Please refer to Item 4-08(e) of
Regulation
S-X;
* If you are able to determine the balance for your liquidation
account, please provide to us a rollforward of this account since
establishment or tell us why this amount is not determinable;
* We note that you have paid 20% stock dividends in each of the
last
two years which, as a result have decreased your retained
earnings.
Please include in your response to us the impact that these
dividend
payments have had, if any, on the ability for you to maintain the
required balance in your liquidation account. Address how you
determined you had an appropriate amount of unrestricted retained
earnings available to effect the above stock dividends and how you
determined whether these distributions were in accordance with
statutory and regulatory guidance;
* Address how you determined the amount of dividends that the Bank
could pay as of September 30, 2004 ($1,639,300), when you have not
determined the balance in the liquidation account.  The
disclosures
in footnote 2 would appear to indicate that you would have to have
determined this amount in order to determine the amount of
dividends
that could be paid;
* How you are able to conclude that you have not had or currently
have any unrecorded liabilities since the balance in the
liquidation
account has not been determined. Please include the guidance in
paragraph 8 of SFAS No. 5 in your response to us.

* * * * *

      As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to
provide us with marked copies of the amendment to expedite our
review.  Please furnish a cover letter with your amendment that
keys
your responses to our comments and provides any requested
supplemental information.  Detailed cover letters greatly
facilitate
our review.  Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company 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

* the company 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      You may contact John Spitz at (202) 824-5477 or me at
(202)942-
1783 if you have questions.

Sincerely,

John P. Nolan
Accounting Branch Chief

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Mr. Gary N. Pelehaty
Farnsworth Bancorp, Inc.
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