Attached files
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| 8-K - FORM 8K - Valley Commerce Bancorp | form8k-118738_vcbp.htm |
EXHIBIT 16
November 4, 2011
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of Valley Commerce Bancorp and Subsidiary dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.
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Very truly yours,
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/s/ Perry-Smith LLP
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Sacramento, California
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cc: Mr. Thomas A. Gaebe
Audit Committee Chairman
Valley Commerce Bancorp and Subsidiary
701 W. Main Street
Visalia, California 93291