EX-16 3 smbex16_092807.htm SOUTHERN MICHIGAN BANCORP EXHIBIT 16 TO FORM S-4/A#2 Southern Michigan Bank - Exhibit 16 to Form S-4/A2 - 09-28-07

Exhibit 16. Letter regarding change in certifying accountants.


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Southern Michigan Bancorp, Inc., pursuant to Item 304 (a) of Regulation S-K as part of this Form S-4 dated September 7, 2007. We agree with the statements concerning our Firm.



 

/s/ Crowe Chizek and Company LLC
   
 

Crowe Chizek and Company LLC



September 26, 2007
South Bend, Indiana