EX-16 6 exh16.txt CHANGE OF CERTIFYING ACCOUNTANT FOR UBS Exhibit 16 Letter re Change of Accountant Exhibit 16 Accountants and Management Advisors Grant Thornton {logo} December 21, 2004 U.S. Securities and Exchange Commission Office of the Chief Accountant 450 Fifth Street, NW Washington, DC 20549 Re: United Bancshares, Inc. File No. 0-25976 Dear Sirs or Madams: We have read Item 4.01 of Form 8-K of United Bancshares, Inc. dated December 21, 2004 and agree with the statements concerning our Firm in paragraphs (i), (ii), (iv), and (v); however, we are not in a position to agree or disagree with the statement in the last sentence of paragraph (i) as to the reason for changing independent accountants. Very truly yours, /s/ Grant Thornton LLP ----------------------- Grant Thornton LLP Philadelphia, Pennsylvania December 21, 2004 -------------------------------------------------------------------------------- Suite 3100 Two Commerce Square 2001 Market Street Philadelphia, PA 19103-7080 T 215.561.4200 F 215.561.1066 W www.grantthornton.com Grant Thornton LLP US Member of Grant Thornton International