Exhibit 16.1
October 1, 2009
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
We are the former independent registered public accounting firm for First United Corporation and subsidiaries (the “Corporation”). We have read the Corporation’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Corporation’s Current Report on Form 8-K dated October 1, 2009 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.
| Sincerely, |
| /s/ Beard Miller Company LLP |