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8-K - 8-K - Manhattan Bancorpa11-25126_18k.htm

Exhibit 16.1

 

August 29, 2011

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read Manhattan Bancorp’s statements included under Item 4.01 of Form 8-K, dated August 23, 2011, and we agree with such statements concerning our Firm.

 

/s/Vavrinek, Trine, Day and Co., LLP

Rancho Cucamonga, California