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8-K - FORM 8-K - NORTH VALLEY BANCORPnvb_8k.htm

EXHIBIT 16.1

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 North Valley Bancorp and Subsidiaries dated November 1, 2011 and filed November 4, 2011, and are in agreement with those statements.

   
Very truly yours,
     
   
/s/ Perry-Smith LLP
   
Sacramento, California

cc:
Mr. Dan Ghidinelli
 
Audit Committee Chairman
 
North Valley Bancorp and Subsidiaries
 
300 Park Marina Circle
 
Redding, CA 96001