OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to
the incorporation by reference in Registration Statements No. 333-49196 and 333-167592 on Form S-8 of American River Bankshares
of our report dated February 23, 2017, relating to the consolidated financial statements, appearing in this Annual Report on Form
10-K of American River Bankshares for the year ended December 31, 2016.
Crowe Horwath LLP