Valley Commerce Bancorp (VCBP) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16

November 4, 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 Valley Commerce Bancorp and Subsidiary dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.

Very truly yours,

/s/ Perry-Smith LLP

Sacramento, California

cc:           Mr. Thomas A. Gaebe

Audit Committee Chairman

Valley Commerce Bancorp and Subsidiary

701 W. Main Street

Visalia, California 93291