Farmers & Merchants Bancorp (FMCB) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

March 19, 2013

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 statements included under Item 4.01 of the Form 8-K filed by the Company and dated March 19, 2013, and we agree with such statements, except that we are not in a position to agree or disagree that the Company appointed Moss Adams LLP as independent accountants, that the decision to change accountants was recommended and approved by the Audit Committee, or with the statements made in the fourth paragraph.

/s/ Crowe Horwath LLP

Crowe Horwath LLP

San Francisco, CA

cc: Mr. Kevin Sanguinetti

Audit Committee Chairman

Farmers & Merchants Bancorp

111 W. Pine Street

Lodi, CA 95240