Exhibit 16.1
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April 19, 2007
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sirs/Madams:
We were previously the independent registered public accounting firm for Pacific Coast National Bancorp.
We have read the Company’s statements included in Item 4.01 of its Form 8-K dated April 16, 2007, and are in agreement with the statements contained therein as they relate to Vavrinek, Trine, Day & Co., LLP.
Sincerely,
/s/ David L. Dayton | |||
David L. Dayton, Partner for Vavrinek, Trine, Day & Co., LLP |
DLD:jm
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