SecProbe.io

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                         PATRIOT NATIONAL BANCORP, INC.
                               900 Bedford Street
                           Stamford, Connecticut 06901

                                  July 29, 2005

U.S. Securities and Exchange Commission
Division of Corporate Finance
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Patriot National Bancorp, Inc.
     Registration Statement on Form SB-2
     Request for Acceleration of Effectiveness
     File No. 333-124312

Dear Sir or Madam,

         Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Patriot National Bancorp, Inc. (the "Company") hereby respectfully requests that
the effective date of the above-captioned Registration Statement be accelerated
so that the Registration Statement becomes effective at 4:00 p.m. on August 2,
2005, or as soon as practicable thereafter.

         In making this request, the Company acknowledges that:

                  o        should the Commission or the staff, acting pursuant
                           to delegated authority, declare the filing effective,
                           it does not foreclose the Commission from taking any
                           action with respect to the filing;

                  o        the action of the Commission or the staff, acting
                           pursuant to delegated authority, in declaring the
                           filing effective, does not relieve the Company from
                           its full responsibility for the adequacy and accuracy
                           of the disclosure in the filing; and

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                  o        the Company may not assert this action as defense in
                           any proceeding initiated by the Commission or any
                           person under the federal securities laws of the
                           United States.

                                    PATRIOT NATIONAL BANCORP, INC.

                                    By:  /s/ CHARLES F. HOWELL
                                         --------------------------------------
                                         Charles F. Howell
                                         President

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[GRAPHIC OF SANDLER O'NEILL LOGO]

                                  919 Third Avenue, 6th Fl., New York, NY 10022
                                                 Tel: 212.466.7800/800.635.6851
                                                              Fax: 212.466.7888

                                          July 29, 2005

BY FACSIMILE AND EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

      RE: PATRIOT NATIONAL BANCORP, INC. -
          REGISTRATION STATEMENT ON FORM SB-2 (FILE NO. 333-124312)

Ladies and Gentlemen:

     In accordance with Rule 461 under the Securities Act of 1933, as
amended, we hereby join Patriot National Bancorp, Inc. (the "Company") in
requesting that the Company's above-referenced registration statement on Form
SB-2 be declared effective on August 2, 2005, at 4:00pm., or as soon
thereafter as practicable.

                          Very truly yours,

                          SANDLER O'NEILL & PARTNERS, L.P.
                          By: Sandler O'Neill & Partners Corp.,
                                 the sole general partner

                          /s/ MICHAEL LACOVARA
                          --------------------------------------------
                          Michael Lacovara
                          An Officer of the Company

Sandler O'Neill & Partners, L.P., is a limited partnership, the sole general
partner of which is Sandler O'Neill & Partners Corp., a New York Corporation.

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