Exhibit 23.4

RP^® FINANCIAL, LC.

Financial Services Industry Consultants

January 19, 2007

Board of Directors

ESSA Bancorp, Inc.

ESSA Bank & Trust

200 Palmer Street

Stroudsburg, Pennsylvania 18360

Members of the Boards of Directors:

We hereby consent to the use of our firm’s name in the Form AC Application for Conversion, and any amendments thereto to be filed with Office of Thrift Supervision, and in the Registration Statement on Form S-1, and any amendments thereto to be filed with the Securities and Exchange Commission. We also hereby consent to the inclusion of, summary of and references to our Valuation Appraisal Report and any Valuation Appraisal Report Updates in such filings including the prospectus of ESSA Bancorp, Inc. and to the reference to our firm under the heading “Experts” in the prospectus.

Sincerely,

RP^® FINANCIAL, LC.

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