National Penn Bancshares (NPBC) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, D.C. 20549

Audit ●  Tax ●  Advisory

Grant Thornton LLP

2001 Market Street, Suite 3100

Philadelphia, PA 19103-7080

T 215.561.4200

F 215.561.1066

www.GrantThornton.com

November 24, 2010

Re: National Penn Bancshares, Inc.

File No. 000-22537-01

Dear Sir or Madam:

We have read Item 4.01(a) of Form 8-K of National Penn Bancshares, Inc. dated November 24, 2010, and agree with the statements concerning our Firm contained therein.

Very truly yours,

Grant Thornton LLP

U.S. member firm of Grant Thornton International Ltd