Exhibit 16.1
[Letterhead of Turlington and Company, L.L.P.]
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated September 17, 2014, of Bank of the Carolinas Corporation (the “Company”) and are in agreement with the statements contained in paragraph (a) on page 2 therein. We have no basis to agree or disagree with other statements of the Company contained therein.
/s/ Turlington and Company, L.L.P.
Lexington, North Carolina
September 17, 2014