ESSA Bancorp, Inc., Stroudsburg, PA; Approval of Conversion Application

Notice is hereby given that on February 12, 2007, the Assistant Managing Director, Examinations and Supervision—Operations, Office of Thrift Supervision, or her designee, acting pursuant to delegated authority, approved the application of ESSA Bank & Trust, Stroudsburg, Pennsylvania, to convert to the stock form of organization. Copies of the application are available for inspection by appointment (phone number: 202-906-5922 or e-mail:) at the Public Reading Room, 1700 G Street, NW., Washington, DC 20552, and the OTS Northeast Regional Office, Harborside Financial Center Plaza Five, Suite 1600 Jersey City, New Jersey 07311.