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8-K - FARMERS & MERCHANTS BANCORP 8-K 11-1-2011 - FARMERS & MERCHANTS BANCORPform8k.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
 
 
Ladies and Gentlemen:
  
We have read the comments made regarding us in Item 4.01 of Form 8-K of Farmers & Merchants Bancorp dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.
 
/s/ Perry-Smith LLP
 
Sacramento, California
 
cc: Mr. Kevin Sanguinetti
  Audit Committee Chair
  Farmers & Merchants Bancorp