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