Exhibit 16.1
![](https://capedge.com/proxy/8-K/0000351569-08-000025/mj11.jpg)
September 3, 2008
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Ameris Bancorp’s statements included under Item 4.01 of its Form 8-K filed on September 3, 2008, and we agree with such statements concerning our firm.
/s/ Mauldin & Jenkins, LLC