Exhibit 16.1
March 1, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Gentlemen:
We have read item 4.01 of Form 8-K/A dated March 1, 2007, of S&T Bancorp, Inc. and are in agreement with the statements contained in the first, second, third and the fourth paragraphs therein. We have no basis to agree or disagree with the other statements of the registrant contained therein.
/s/ Ernst & Young, LLP
Pittsburgh, Pennsylvania