FSB Community Bankshares SB-2 Registration of securities for small business issuer

Exhibit 14

100 Chestnut Street
Suite 1200 Rochester, NY 14604 Phone 585 / 423-1860 Fax 585 / 423-5966 www.mengelmetzgerbarr.com

An independent Member of the BDO Seidman Alliance

  Additional Offices / Elmira, New York / Horneil_t New York / Ithaca, New York

March 13, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Dear Sir or Madam:

We have read the section captioned “Experts” in the Registration Statement on Form SB-2 filed by FSB Community Bankshares, Inc. and are in agreement with the statements concerning our firm contained therein, and we have no basis to agree or disagree with the other statements of the registrant contained therein.

Very truly yours,
	/s/ Mengel, Metzger, Barr & Co. LLP
	MENGEL, METZGER, BARR & CO. LLP