Exhibit 16



October 5, 2009

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Dear Ladies and Gentlemen:

We are  the  former  independent  registered  public  accounting  firm  for  FSB
Community  Bankshares,   Inc.  (the  "Company").  We  have  read  the  Company's
disclosure  set  forth  in  Item  4.01  "Changes  in   Registrant's   Certifying
Accountant"  of the Company's  Current  Report on Form 8-K dated October 1, 2009
(the "Current  Report") and are in agreement  with the disclosure in the Current
Report, insofar as it pertains to our firm.


Sincerely,

/s/ Beard Miller Company  LLP
Syracuse, New York