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EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
Peoples Federal Bancshares, Inc.
Brighton, Massachusetts
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-171383) of Peoples Federal Bancshares, Inc. of our report dated December 14, 2010, on the consolidated financial statements of Peoples Federal Bancshares, Inc., which appears in this annual report on Form 10-K for the fiscal year ended September 30, 2010.
SHATSWELL, MacLEOD & COMPANY, P.C.
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West Peabody, Massachusetts
December 27, 2010