Attached files
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| 8-K - FORM 8-K - HERITAGE OAKS BANCORP | f8k_110111.htm |
Exhibit 16.1
November 1, 2011
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Dear Commissioners:
We have read the comments made by Heritage Oaks Bancorp, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Heritage Oaks Bancorp dated October 31, 2011, effective November 1, 2011, and are in agreement with those statements.
Yours truly,
/s/ Perry-Smith LLP
Sacramento, California
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cc:
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Mr. Daniel O’Hare
Audit Committee Chairperson
Heritage Oaks Bancorp
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