Exhibit 16.1
July 8, 2021
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements concerning our firm that are contained in Item 4.01 of the Current Report on Form 8-K of Farmers and Merchants Bancshares, Inc. (the “Company”) to be filed on this date and are in agreement with such statements.
Sincerely,
/s/ Rowles & Company, LLP