CORRESP 2 filename2.txt CRANMORE, FITZGERALD & MEANEY ATTORNEYS AT LAW 49 WETHERSFIELD AVENUE HARTFORD, CONNECTICUT 06114-1102 ---------- Tel: (860) 522-9100, ext 236 Fax: (860) 522-3379 E-mail: tklee@cfmlawfirm.com -------------------- CRANMORE, FITZGERALD & MEANEY THOMAS A. KLEE February 13, 2009 VIA EDGAR Mr. Eric Envall Attorney Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-4561 Re: Salisbury Bancorp, Inc. ----------------------- Preliminary Proxy Statement on Schedule 14A ------------------------------------------- Filed: February 6, 2009 ------------------------ File No.: 000-24751 -------------------- Dear Mr. Envall, As counsel to Salisbury Bancorp, Inc. (the "Company"), I am writing to you in regard to your letter dated February 10, 2009 on the above subject. Concurrently herewith, we have filed definitive proxy material. Below I have repeated your comment followed by our response. Preliminary Proxy Statement on Schedule 14A ------------------------------------------- 1. We note that you have incorporated certain items by reference on page 16. Please confirm that the Company's actions regarding the materials it intends to incorporate by reference will comply with the requirements of Item 13 of Schedule 14A. See Notes D and E of Schedule 14A for additional information. Response. Pursuant to discussions between our firm and members of the -------- Staff, the Company will enclose the required financial statements and Management's Discussion and Analysis as of and for the three and nine months ended September 30, 2008 and as of and for the fiscal year ended December 31, 2007 with the Proxy Statement and Proxy card mailed to shareholders. CRANMORE, FITZGERALD & MEANEY Mr. Eric Envall Securities and Exchange Commission February 13, 2009 Page 2 Closing Comments ---------------- In our letter of February 6, 2009, we provided the Company's acknowledgement that: o The Company is responsible for the adequacy and accuracy of the disclosure in the filing; o 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 o 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. Conclusion ---------- We believe that the Company has responded to all staff comments and that shareholders of the Company will receive full and fair disclosure of all the information necessary to make an informed voting decision Thank you for your prompt attention to these matters. Sincerely, /s/ Thomas A. Klee THOMAS A. KLEE cc: John F. Foley Chief Financial Officer and Secretary Salisbury Bancorp, Inc. 5 Bissell Street Lakeville, CT 06039