**Certification      of the Chief Financial Officer Pursuant to**

**18      U.S.C. Section 1350,**

**As      Adopted Pursuant to**

**Section      906 of the Sarbanes-Oxley Act of 2002**

| In                connection with the Quarterly Report of Northeast Bancorp. (the "Company")                on Form 10-Q for the quarterly period ending December 31, 2006 as                filed                with the Securities and Exchange Commission on the date hereof (the                "Report"), I, Robert S. Johnson, as Chief Financial Officer of the                Company, hereby certifies pursuant to 18 U.S.C. 1350, as adopted                pursuant                to 906 of the Sarbanes-Oxley Act of 2002,** **that: |
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|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | (1)  The                Report fully complies with the requirements of Section 13(a) of the                Securities Exchange Act of 1934; and |
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|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | (2)  The                information contained in the Report fairly presents, in all material                respects, the financial condition and results of operations of the                Company                for the dates and the periods covered by the Report. |
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| A                signed original of this written statement has been provided to Northeast                Bancorp and will be retained by Northeast Bancorp and furnished to                the                Securities and Exchange Commission or its staff upon                request.                                                                                                                                                                                                                                                              |

| February                12, 2007 | /s/                Robert S. Johnson                                 |
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|                             |      Robert                S. Johnson       |
|                             |      Chief                Financial Officer |