Exhibit 16.1
April 4, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated April 4, 2012 of Four Oaks Fincorp, Inc. (the Company), which we understand will be filed with the Securities and Exchange Commission, and agree with the statements contained therein concerning our firm. We have no basis to agree or disagree with the other statements of the Company contained therein.
Sincerely,
/s/ Dixon Hughes Goodman LLP
Dixon Hughes Goodman LLP
Raleigh, North Carolina