Exhibit 16.1 November 20, 2007 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Dear Sirs/Madams: We have read Item 4.01 of Hudson Valley Holding Corp. Form 8-K dated November 14, 2007, and have the following comments: 1. We agree with the statements made in Item 4.01(a)(i)-(v) and we agree with the disclosures. 2. We have no basis on which to agree or disagree with the statements made in Item 4.01(b)(i)-(ii). Yours truly, DELOITTE & TOUCHE LLP