| In      connection with the Quarterly Report of Northeast Bancorp. (the "Company")      on Form 10-Q for the quarterly period ending September 30, 2008 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 certify 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.                                                                                                                                                                                                                        |

| November      13, 2008 | /s/ Robert S.      Johnson                                 |
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|                   |      Robert      S. Johnson       |
|                   |      Chief      Financial Officer |