From: Thomas A. Klee
Sent: Monday, February 09, 2009 6:48 PM
To: 'envalle@sec.gov'
Subject: Salisbury Bancorp-Proxy Statement

Eric,

Attached  are  marked and clean  copies of the proxy  statement  to reflect  our
discussion this  afternoon.  We look forward to hearing back from you and Sharon
at your earliest convenience tomorrow morning.

Regards,
Tom Klee

Thomas A. Klee
Cranmore FitzGerald & Meaney
49 Wethersfield Avenue
Hartford, CT (06114)
Telephone:  860.522.9100, Ext. (242)
Facsimile: (860.522.3379)
email: tklee@cfmlawfirm.com
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From: Thomas A. Klee
Sent: Tuesday, February 10, 2009 11:05 AM
To: 'envalle@sec.gov'
Subject: Salisbury Bancorp-Proxy Statement

Eric,

Attached is a marked copy to show  changes in response to your  comments of this
morning.  Also attached is a clean copy. We believe we have fully  addressed all
your comments.

We appreciate the quick response times  yesterday and today. We are very anxious
to begin printing, so we would very much appreciate your sign-off this morning.
Regards,

Tom Klee

Thomas A. Klee
Cranmore FitzGerald & Meaney
49 Wethersfield Avenue
Hartford, CT (06114)
Telephone:  860.522.9100, Ext. (242)
Facsimile: (860.522.3379)
email: tklee@cfmlawfirm.com
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