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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-039793.txt : 20060714
<SEC-HEADER>0000000000-05-039793.hdr.sgml : 20060714
<ACCEPTANCE-DATETIME>20050802160136
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-039793
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050802

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IBT BANCORP INC
		CENTRAL INDEX KEY:			0000801122
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				251532164
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		309 MAIN ST
		CITY:			IRWIN
		STATE:			PA
		ZIP:			15642
		BUSINESS PHONE:		7248633100

	MAIL ADDRESS:	
		STREET 1:		IBT BANCORP INC
		STREET 2:		309 MAIN ST
		CITY:			IRWIN
		STATE:			PA
		ZIP:			15642
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


		July 19, 2005

Mail Stop 0408

By U.S. Mail and facsimile to (724) 978-2744

Mr. Charles G. Urtin
President and CEO
IBT Bancorp, Inc.
309 Main Street
Irwin, PA 15642

Re:	IBT Bancorp, Inc
      Form 10-K for Fiscal Year Ended December 31, 2004
      Form 10-Q for Fiscal Quarter Ended March 31, 2005
	File No.  001-31655

Dear Mr. Urtin:

	We have completed our targeted review of your Form 10-K and
related filings and have no further comments at this time.

					Sincerely,


		Don Walker
	Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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