Exhibit 16
Letterhead of Keller Bruner & Company, LLP
May 26, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Commissioner:
Pursuant to Regulation S-B section 229.304, we confirm that James Monroe
Bancorp, Inc. has furnished us with a copy of the disclosures it is making in
response to Item 304 (a) in this registration statement on Form SB-2
(Registration Statement under the Securities Act of 1933), to be filed with the
Securities and Exchange Commission. We hereby state that Keller Bruner &
Company, LLP agrees with the registrant's response to Item 304(a) on that Form.
Sincerely,
KELLER BRUNER & COMPANY, LLP
/s/ C. Raymond Green
C. Raymond Green, CPA
Partner
