[Letterhead of Radics & Co. LLC]

                                                               April 4, 2005


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC   20549

Dear Members:

We have had an opportunity to review the  disclosures  made by Atlantic  Liberty
Financial  Corp.  ("Company")  in its current  report on Form 8-K which is to be
filed today with the Securities and Exchange Commission ("SEC").

Pursuant to Item  304(a)(3)  of  Regulation  S-K, we are required to furnish the
Company with a letter  addressed to the SEC stating whether or not we agree with
the statements  made by the Company in the 8-K regarding our  replacement as the
independent auditors of the Company,  and, if not, stating the respects in which
we do not agree.

We agree  with the  statements  made by the  Company  in the 8-K  regarding  our
replacement as the independent auditors of the Company.

                                                         Very truly yours,


                                                          /s/ Radics & Co. LLC
                                                          Radics & Co., LLC



BKM:jp
cc:  Atlantic Liberty Financial Corp.