First Federal of Northern Michigan Bancorp, Inc.
                               100 S. Second Ave.
                                Alpena, MI 49707
                                 (989) 356-9041




April 26, 2006



Dear Shareholder:

We recently  mailed you proxy  materials in connection  with our upcoming Annual
Meeting of Shareholders to be held on May 17, 2006. According to our records, we
have not yet received your proxy.

It is very  important  that your  shares be voted,  regardless  of the number of
shares you own.

Please take a moment to VOTE your shares by returning your proxy in the envelope
provided.  If your  shares are held with a broker or bank,  you can also vote by
telephone or the internet  following  the  enclosed  instructions.  Our Board of
Directors unanimously recommends a "FOR" vote on ALL proposals.

Please  disregard  this letter if you already  voted your shares.  Thank you for
your cooperation and support.

Sincerely,

/s/ Michael W. Mahler

Michael W. Mahler
President and Chief Operating Officer