Exhibit 16.1

December 19, 2008

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 First Citizens Banc Corp, dated December 19, 2008 as contained in the third, fourth and fifth paragraphs of Item 4.01, and are in agreement with those statements.

/s/ Crowe Horwath LLP

Crowe Horwath LLP
Cleveland, Ohio

cc: Mr. Allen R. Nickles, CPA
Audit Committee Chairman
First Citizens Banc Corp