EXHIBIT 23.2









                         CONSENT OF INDEPENDENT AUDITORS



We hereby consent to the incorporation by reference of our report dated February
25, 2004, on the statements of income, retained earnings and cash flows of
Northeast Community Bank for the year ended December 31, 2003, in the
Registration Statement on Form S-8 filed with the U.S. Securities and Exchange
Commission by Northeast Community Bancorp with respect to the Northeast
Community Bank 401(k) Plan.


/s/ Sperry, Cuono, Holgate & Churchill, C.P.A.'s, P.C.
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Sperry, Cuono, Holgate & Churchill, C.P.A.'s, P.C.
Lake Katrine, New York
June 30, 2006