-----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,
 QiK5rvfh+LQpA8QhbYJ/qh/q5NzKBTpbv5tTnHEwozUw1cR+xhUxn5x6l4c7Vwly
 +nbTfxzxRP+OfuxhOFtNuw==

<SEC-DOCUMENT>0000914317-04-000970.txt : 20040227
<SEC-HEADER>0000914317-04-000970.hdr.sgml : 20040227
<ACCEPTANCE-DATETIME>20040227114718
ACCESSION NUMBER:		0000914317-04-000970
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040227
FILED AS OF DATE:		20040227

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KUNKLE DONALD G
		CENTRAL INDEX KEY:			0001204480

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-12826
		FILM NUMBER:		04633373

	BUSINESS ADDRESS:	
		STREET 1:		C/O FIRST NATIONAL BANK OF GREENCASTLE
		STREET 2:		P O BOX 8
		CITY:			GREENCASTLE
		STATE:			PA
		ZIP:			17225
		BUSINESS PHONE:		7175972137

ISSUER:		

	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

	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>4
<SEQUENCE>1
<FILENAME>form4-57866_dkex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-02-27</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000740942</issuerCik>
        <issuerName>TOWER BANCORP INC</issuerName>
        <issuerTradingSymbol>TBC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001204480</rptOwnerCik>
            <rptOwnerName>KUNKLE DONALD G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O FIRST NATIONAL BANK OF GREENCASTLE</rptOwnerStreet1>
            <rptOwnerStreet2>P O BOX 8</rptOwnerStreet2>
            <rptOwnerCity>GREENCASTLE</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>17225</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SR VICE PRESIDENT</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>TOWER BANCORP, INC.</value>
            </securityTitle>
            <transactionDate>
                <value>2004-02-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>55</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>41.50</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15085.72</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Donald G. Kunkle</signatureName>
        <signatureDate>2004-02-27</signatureDate>
    </ownerSignature>
</ownershipDocument>

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