EXHIBIT 16.01
April 20, 2009
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Bank of the Carolinas Corporation, which we understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of Form 8-K, as part of the Bank of the Carolinas Corporation Form 8-K Current Report dated April 17, 2009.
We agree with the statements concerning Dixon Hughes PLLC in such Form 8-K.
Sincerely,
Dixon Hughes PLLC
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