[BANK OF THE JAMES FINANCIAL GROUP, INC. LETTERHEAD]
November 22, 2005
Mr. William Choi
Accounting Branch Chief
Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549
| Re: | Bank of the James Financial Group, Inc. | |
| Form 10-KSB for the year ended December 31, 2004 | ||
| Filed April 5, 2005 | ||
| File No. 0-50548 |
Dear Mr. Choi:
Please accept this letter as our official request for additional time to respond to your comment letter dated November 2, 2005 concerning the above-referenced Form 10-KSB. We are respectfully requesting an extension through December 2, 2005 so that our external accounting firm may review our response and provide the necessary revised audit opinion.
We thank you in advance for your consideration. Please direct any questions to me at 434.455.7511.
Sincerely,
Bank of the James Financial Group, Inc.
/s/ J. Todd Scruggs |
J. Todd Scruggs |
Secretary – Treasurer |
