OFG Bancorp (OFG) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16

	Deloitte & Touche LLP
	1200 Westernbank World Plaza
	268 Muñoz Rivera Avenue
	San Juan, PR, 00918-2511
	USA
	Tel: +1 787 759 7171
	Fax: +1 787 756 6340
	www.deloitte.com

November 14, 2005

Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Oriental Financial Group Inc.’s Form 8-K/A (Amendment No. 1) dated November 9, 2005 and we agree with the statements made therein.

Yours truly,

Member of
Deloitte Touche Tohmatsu