-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KnBogjcTSLqBkjX8iyrD7ZX82Lz9BcGGAR+jg+ue6SPJve8hlgRV1sjGXi/TLJ5b
 HfpNsxRmFw3Y99AFHCcPZw==

<SEC-DOCUMENT>0000000000-05-033396.txt : 20060623
<SEC-HEADER>0000000000-05-033396.hdr.sgml : 20060623
<ACCEPTANCE-DATETIME>20050630074037
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-033396
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050630

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER BANCORP INC
		CENTRAL INDEX KEY:			0000740942
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				251445946
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		40 CENTER SQ
		STREET 2:		P O BOX 8
		CITY:			GREENCASTLE
		STATE:			PA
		ZIP:			17225
		BUSINESS PHONE:		7175972137

	MAIL ADDRESS:	
		STREET 1:		40 CENTER SQU
		CITY:			GREENCASTLE
		STATE:			PA
		ZIP:			17225
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


June 29, 2005


Mail Stop 4561

By U.S. Mail and facsimile to (717) 597-5033

Mr. Jeffrey B. Shank
President, CEO, and Director
Tower Bancorp, Inc.
40 Center Square
Greencastle, PA 17225


Re:	Tower Bancorp, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 30, 2005
	File Number: 000-12826


Dear Mr. Shank:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


						John P. Nolan
      Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----