Exhibit 16.2
Deloitte
60; Deloitte & Touche LLP
50 Fremont Street
San Francisco, CA 94105-2230
USA
Tel: +1 415 783 4000 Fax: +1 415 783 4329
www.deloitte.com
September 28, 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 Heritage Commerce Corp's Form 8-K/A dated May 26, 2005, and have the following comments:
1. | We agree with the statements made in the first sentence of the first paragraph and the second, |
third and fourth paragraphs of Item 4.01.
2. | We have no basis on which to agree or disagree with the statements made in the second sentence of the first paragraph and the fifth paragraph of Item 4.01. |
Yours truly,
/s/ Deloitte & Touche LLP
Member of
Deloitte Touche Tohmatsu