January 7, 2026
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements made by Riverview Bancorp, Inc. included under Item 4.01 of its Current Report on Form 8-K dated January 7, 2026 to be filed
with the Securities and Exchange Commission. We agree with the statements concerning our Firm contained therein.
Sincerely,
/s/ Delap LLP