Exhibit 16.1

June 29, 2007

United Sates Securities & Exchange Commission
Washington, DC 20549

Re: Peoples Financial Corporation Form S-8 / June 29, 2007 / Part II, Item 3 — Changes in Accountants

     Please be advised that Piltz, Williams, LaRosa & Company and all of its principals and staff agree with the statements made by the registrant in response to Part II, Item 3. There are no disagreements.

Sincerely,


Piltz, Williams, LaRosa & Co.
 

/s/ Stephen P. Theobald, CPA  

Stephen P. Theobald, CPA, CVA 

Managing Director 

cc: Peoples Financial Corporation