EDWARDS | Certified Public Accountants & Business Advisors | ||
SAUER & | 500 Warner Centre, 332 Fifth Avenue, Pittsburgh, PA 15222 | ||
OWENS, P.C. | Phone 412-281-9211 | Fax: 412-281-2407 | A Professional Corporation |
| www.esocpa.com |
| Direct Dial: |
January 1, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Members:
We have had an opportunity to review the disclosures made by IBT Bancorp, Inc. (“Company”) in its current report on Form 8-K which is to be filed today with the Securities and Exchange Commission (“SEC”).
Pursuant to Item 304(a)(3) of Regulation S-K, we are required to furnish the Company with a letter addressed to the SEC stating whether or not we agree with the statements made by the Company in the 8-K regarding our replacement as the independent auditors of the Company, and, if not, stating the respects in which we do not agree.
We agree with the statements made by the Company in the 8-K regarding our replacement as the independent auditors of the Company.
| Very truly yours, |
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| /s/Edwards Sauer & Owens, P.C. |
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| Edwards Sauer & Owens, P.C. |