Exhibit 16
November 4, 2011
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of 1st Century Bancshares, Inc. dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.
/s/ Perry-Smith LLP
Sacramento, California
cc:
Mr. Stanley Zax
Audit Committee Chair
1st Century Bancshares, Inc.