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North Pittsburgh Systems, Inc.

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				Phillip Goldstein

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The North Pittsburgh Systems Shareholder Committee
Park 80 West ? Plaza Two, Suite C04
Saddle Brook, NJ 07663
Ph 201-556-0092
Fx 201-556-0097
Email: adakos@bulldoginvestors.com




April 18, 2007

Dear Fellow North Pittsburgh Systems Shareholder:

We recently wrote to you to express our doubts about the ability
of North Pittsburgh Systems (?NPSI?) to continue to operate as a
profitable stand alone local telephone company.  As you surely
know, the days when a small local telephone company like NPSI
could have a monopoly are over.  Competition from larger players
and other technologies such as cable TV, internet, and cellular
providers who also have much deeper pockets is severe and is
intensifying.  We believe a sale of the Company is inevitable.
The only question is when.  If the Company is sold now we should
be able to get a nice premium.  If we wait, it will likely fetch
a much lower price.

Charles Thomas, the Chairman of NPSI?s board of directors,
responded to our letter by acknowledging that NPSI is facing
serious challenges but then accused us of ?disruptive behavior,?
saying we want to ?undermine [management?s] business goals? and
that ?it is in the best interests of NPSI and its shareholders
for [management] to continue to manage the Company with a view
to both short-term and long-term shareholder value, as well as
for the benefit of our customers and our other constituencies.?
We now know how it feels to be the bearer of bad news.

We have no desire to engage in name calling.  We believe Mr.
Thomas is sincere in desiring, as he put it, ?long-term
sustainable value for your investment in the Company.?  However,
we question whether it is realistic to expect to achieve that
goal by continuing to operate NPSI as a small stand alone
telephone company.  Instead, we think NPSI needs to strengthen
its competitive position by partnering with a larger telephone
company.  Consolidation in the telecommunications industry is a
fact of modern life.  Staying the course, as Mr. Thomas
advocates, is clearly a very risky strategy at this time.

Perhaps it is only natural for Mr. Thomas, who oversees a
company that has been operating independently for more than one
hundred years, to seek to blame us for stating some unpleasant
truths.  And they are indeed unpleasant.  It must be painful to
have to admit that in 1996 NPSI?s stock price traded as high as
$60 per share and it is currently between $21 and $22 per share.
We have also heard that a number of employees have recently been
laid off.  Are layoffs consistent with Mr. Thomas?s assurance
that the Company can be managed ?for the benefit of our
customers and our other constituencies? in addition to
shareholders?

Management would have you believe that we are the only
shareholders that are dissatisfied with its performance and
strategic plan.  It wants to make us the scapegoats for NPSI?s
troubles.  Yet, two years ago, before we invested one penny in
NPSI stock shareholders owning almost 20% of its shares voted
against the election of Mr. Thomas and against CEO Harry Brown
as directors of the company.

As we said, we do not doubt Mr. Thomas?s sincerity.  We think he
and Mr. Brown are honorable people but they are in denial.  As
Harry Truman said, ?The buck stops here.?  Given the stock?s
performance since 1996 and the bleak prospects for a turnaround,
how much faith can we have in a management team that now asks
for our support based on a promise to create ?long-term
sustainable value? for shareholders?

As sizeable shareholders, we cannot sit back and allow NPSI to
continue to deteriorate. Unfortunately, that is precisely what
we foresee unless the status quo changes.  To that end, we would
like to elect new directors to take NPSI in a direction where it
can not only survive but thrive.  We wish that was not necessary
but we see no other choice as long as management insists that it
will ?stay the course? no matter what.

Our Company is now at a crossroad.  At the upcoming annual
meeting you will have an opportunity to make a very important
decision.  You should carefully consider whether management can
deliver on its promise to grow shareholder value by keeping NPSI
as a stand alone company.   If it fails, NPSI will likely
continue to be just another wasting asset.  If you take a hard
look at the challenges NPSI is facing we think you will agree
with us that the alternative of pursuing a sale of the Company
now -- while NPSI can be sold at a significant premium to its
market price -- is a far more attractive alternative than
?staying the course? and, in fact, is inevitable.

Sincerely,


The North Pittsburgh Systems Shareholder Committee

Phillip Goldstein		Andrew Dakos
Bulldog Investors		Bulldog Investors

Lawrence Goldstein		James Chadwick
Santa Monica Partners LP	Monarch Activist Partners LP