March 21, 2006

Respectfully submitted to members of the SEC Advisory Committee on Smaller Public Companies:

I want to take this opportunity to applaud your efforts in attempting to eliminate the regulatory burden of SOX 404 on small public companies. With increasing demands, including significant cost increases and competitive pressure, any increase in regulatory burden will have a significant impact on an already strained pool of resources. Our company has already spent $300,000 on attempted to be prepare for implementing SOX 404. So as could be expected, I believe this question of whether or not to include small issuers should have been consider prior to raising concern in the marketplace. I disagree with those that believe that the benefits of SOX 404 will far outweigh its costs, as we have not evidenced this. There isn't any question, that companies our size could have better utilized the money spent to increase shareholder profitability rather than document and test controls that already exist and work effectively.

In closing, I am concerned that the views of those that have prospered and continue to profit from the implementation of SOX 404 will have a greater influence on your the decision on whether or not to eliminate this regulation for smaller companies, I respectfully ask that you pay closer attention to the constituency that struggles each day to provide a fair return for their investors. If the committee is truly concerned with the welfare of shareholders, I ask that you eliminate the requirements of SOX 404 for small public companies.

Best Regards,

Scott A. Seasock, CFO
Comm Bancorp, Inc.
125 North State Street
Clarks Summit, PA 18411
570.587.3421 x 323
570.587.3761 (fax)