EXHIBIT 16
October 28, 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 Mission Community Bancorp and Subsidiary dated October 25, 2011 and filed October 28, 2011, and are in agreement with those statements.
| Very truly yours, |
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| /s/ Perry-Smith LLP |
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| Sacramento, California |
cc: Mr. George Andrews
Audit Committee Chairman
Mission Community Bancorp and Subsidiary
3380 South Higuera Street
San Luis Obispo, California 93401