EXHIBIT 16.1
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| | | PUGH & COMPANY, P.C. | | |
| | | CERTIFIED PUBLIC ACCOUNTANTS | | |
| WILL J. PUGH, CPA | | | | |
| RONNIE G. CATE, CPA | | HOME FEDERAL PLAZA — SUITE 200 | | MEMBERS |
| C. LARRY ELMORE, CPA | | 315 NORTH CEDAR BLUFF ROAD | | |
| W. JAMES PUGH, JR., CPA | | KNOXVILLE, TENNESSEE 37923 | | AMERICAN INSTITUTE OF |
| DANIEL C. FRANKLIN, CPA | | | | CERTIFIED PUBLIC ACCOUNTANTS |
| JAMES H. JONES, CPA | | | | |
| LISA W. HILL, CPA | | P.O. BOX 31409 | | TENNESSEE SOCIETY OF |
| SUSAN R. FOARD, CPA | | KNOXVILLE, TENNESSEE 37930-1409 | | CERTIFIED PUBLIC ACCOUNTANTS |
| ANDREW R. HARPER, CPA | | | | |
| R.E. FOUST, CPA | | 865-769-0660 800-332-7021 | | |
| A. TED HOTZ, CPA | | TELECOPIER 865-769-1660 | | |
November 28, 2006
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, NW
Washington, D.C. 20549
Dear Sir / Madam:
We have read Item 4.01 of the Current Report on Form 8-K of First Community Corporation dated November 28, 2006 and we agree with the statements made therein regarding our firm.
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| | Yours truly,
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| | /s/Pugh &Company, P.C. | |
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| | Knoxville, TN | |
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