FSB Community Bankshares 8-K Changes in Registrant's Certifying Accountant

Exhibit 16

July 21, 2011

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Ladies and Gentlemen:

We have read FSB Community Bankshares, Inc.’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of FSB Community Bankshares, Inc.’s Current Report on Form 8-K dated July 21, 2011 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

/s/ ParenteBeard LLC