Exhibit 16
[Letterhead of Grant Thornton LLP]
August 1, 2007
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Wayne Savings Bancshares, Inc. |
File No. 0-23433 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Wayne Savings Bancshares, Inc. to be filed on or about August 1, 2007 and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP
Grant Thornton LLP
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