McNair, McLemore, Middlebrooks & Co., LLP
CERTIFIED PUBLIC ACCOUNTANTS
389 Mulberry Street • Post Office Box One • Macon, GA 31202
Telephone (478) 746-6277 • Facsimile (478) 743-6858
www.mmmcpa.com
RALPH S. McLEMORE, SR., CPA (1902-1981) | |
SIDNEY B. McNAIR, CPA (1913-1992) | |
RICHARD A. WHITTEN, JR., CPA | |
SIDNEY E. MIDDLEBROOKS, CPA, PC | ELIZABETH WARE HARDIN, CPA |
RAY C. PEARSON, CPA | CAROLINE E. GRIFFIN, CPA |
J. RANDOLPH NICHOLS, CPA | RONNIE K. GILBERT, CPA |
WILLIAM H. EPPS, JR., CPA | RON C. DOUTHIT, CPA |
RAYMOND A. PIPPIN, JR., CPA | CHARLES A. FLETCHER, CPA |
JERRY A. WOLFE, CPA | MARJORIE HUCKABEE CARTER, CPA |
W. E. BARFIELD, JR., CPA | BRYAN A. ISGETT, CPA |
HOWARD S. HOLLEMAN, CPA | DAVID PASCHAL MUSE, JR., CPA |
F. GAY McMICHAEL, CPA | KATHY W. FLETCHER, CPA |
June 16, 2009
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read First Century Bancorp.'s statements included under Item 4.01 of its Form 8-K filed on June 11, 2009 and we agree with such statements concerning our firm.
/s/ McNair,McLemore, Middlebrooks & Co., LLP
McNAIR, McLEMORE, MIDDLEBROOKS & CO., LLP