[KPMG LLP LETTERHEAD]


November 21, 2003

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously  principal  accountants for Central Bancorp,  Inc. and, under
the date of April 25, 2003, except as to the fifth paragraph of Note 8, which is
as of June 23, 2003,  we reported on the  consolidated  financial  statements of
Central Bancorp,  Inc. as of and for the years ended March 31, 2003 and 2002. On
November 17, 2003 our appointment as principal  accountants  was terminated.  We
have read Central Bancorp,  Inc.'s statements  included under Item 4 of its Form
8-K dated November 21, 2003, and we agree with such  statements,  except that we
are not in a  position  to  agree  or  disagree  with  Central  Bancorp,  Inc.'s
statement  that the change was  approved by the audit  committee of the board of
directors,  nor that Central Bancorp, Inc. engaged Vitale, Caturano & Company as
it successor independent audit firm.

Very truly yours,


/s/ KPMG LLP