[McGladrey & Pullen, LLP Letterhead]
March 12, 2008
Securities and Exchange Commission
Washington, DC 20549
Commissioners:
We have read Sandy Spring Bancorp, Inc.’s statements included under Item 4.01 of its Form 8-K filed on March 12, 2008, and we agree with such statements concerning our firm.
/s/ McGladrey & Pullen, LLP
McGladrey & Pullen, LLP