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Exhibit 16
 
100 Chestnut Street
Suite 1200
Rochester, NY 14604
Phone 585 / 423-1860
Fax 585 / 423-5966
www.mengelmetzgerbarr.com
 
An independent Member of the BDO Seidman Alliance
  Additional Offices / Elmira, New York / Horneilt New York / Ithaca, New York
 
April 19, 2007
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Office of Thrift Supervision
Department of the Treasury
1700 G Street, NW
Washington, D.C.  20552
 
Dear Sir or Madam:
 
We have read the section captioned “Experts” in the Registration Statement on Form SB-2 filed by FSB Community Bankshares, Inc. and are in agreement with the statements concerning our firm contained therein, and we have no basis to agree or disagree with the other statements of the registrant contained therein.
 
     
 
   Very truly yours,
 
 		  
 		  
 
    /s/ Mengel, Metzger, Barr & Co. LLP
 
 
MENGEL, METZGER, BARR & CO. LLP