April 12, 2013
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U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Naugatuck Valley Financial Corp.
File No. 333-167482
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Naugatuck Valley Financial Corp. dated April 12, 2013, and agree with the statements concerning our Firm contained therein.
Very truly yours,