vtd      Vavrinek, Trine, Day & Co., LLP
         Certified Public Accountants & Consultants








September 6, 2005



Securities and Exchange Commission
Washington, D.C. 20549

Dear Sirs/Madams:

We were  previously  the  independent  registered  public  accounting  firm  for
Temecula Valley Bancorp, Inc.

We have  read the  Company's  statements  included  in Item 4.01 of its Form 8-K
dated  August 31,  2005,  and are in  agreement  with the  statements  contained
therein as they relate to Vavrinek, Trine, Day & Co., LLP..

Sincerely,

/s/ David L. Dayton
-----------------------------------
David L. Dayton, Partner
for Vavrinek, Trine, Day & Co., LLP

DLD:jm