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Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in Peoples Federal Bancshares, Inc.'s Registration Statement Nos. 333-171383 and 333-176941 on Form S-8 of our report dated December 10, 2013 relating to our audits of the consolidated financial statements as of September 30, 2013 and internal control over financial reporting of Peoples Federal Bancshares, Inc. appearing in this Annual Report on Form 10-K.

/s/ Shatswell, MacLeod & Company, P.C.

West Peabody, Massachusetts
December 13, 2013

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Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM