Exhibit 16.1
December 20, 2010
Office of the Chief Accountant
PCAOB Letter File
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 2549-6561
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated December 14, 2010 of AmericanWest Bancorporation and are in agreement with the statements contained therein, except for the final paragraph to Item 4.01, for which we have no basis to agree with the statement of the registrant contained therein.
Respectfully,
/s/ MOSS ADAMS LLP
Portland, Oregon
c: | Ms. Kay Carnes, Audit Committee Chairperson |
AmericanWest Bancorporation
41 W. Riverside Avenue, Suite 300
Spokane, WA 99201-3631
Mr. Pat Rusnak, Chief Executive Officer and Principal Financial Officer
AmericanWest Bancorporation
41 W. Riverside Avenue, Suite 300
Spokane, WA 99201-3631