Exhibit 16.1
November 1, 2011 |
Office of the Chief Accountant |
Securities and Exchange Commission |
100 F Street, N. E. |
Washington, D.C. 20549 |
Ladies and Gentlemen: |
We have read the comments made regarding us in Item 4.01 of Form 8-K of Farmers & Merchants Bancorp dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.
/s/ Perry-Smith LLP | |
Sacramento, California | |
cc: | Mr. Kevin Sanguinetti |
Audit Committee Chair | |
Farmers & Merchants Bancorp |