Exhibit 16.1
January 25, 2012
| Audit— Tax— Advisory
Grant Thornton LLP 60 Broad Street, 24th Floor New York, NY 10004-2306
T 212.422.1000 F 212.422.0144 www.GrantThornton.com |
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Suffolk Bancorp |
File No. 000-13580
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Suffolk Bancorp dated January 25, 2012, 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