Exhibit 16



                   [S.B. HOOVER & COMPANY, L.L.P. LETTERHEAD]



January 20, 2005



Office of Chief Accountant
Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We have read F & M Bank Corp's  statements  included under Item 4.01 of its Form
8-K dated January 20, 2005,  and we agree with such  statements  concerning  our
firm.  We are not in a  position  to agree or  disagree  with F & M Bank  Corp's
statement  that the  termination  was  recommended  and  approved  by the  Audit
Committee.

Sincerely,

S. B. Hoover & Company, L.L.P.