Exhibit 16.1 March 15, 2004 Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, NW Washington, D.C. 20549 Dear Sirs/Madams: We have read Item 4a of VSB Bancorp Inc.'s Form 8-K dated March 15, 2004, and we agree with the statements made therein. Yours truly, /s/ Deloitte & Touche LLP