Village Bank and Trust Financial (VBFC) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.2

Tel: 804-330-3092 Fax: 804-330-7753 www.bdo.com 300 Arboretum Place, Suite 520 Richmond, VA 23236

March 30, 2018

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K/A for the event that occurred on March 30, 2018, to be filed by Village Bank and Trust Financial Corp. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

.

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

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