Exhibit 16.1

CROWE

Crowe Chizek and Company LLC
Member Horwath International 55 Campau Avenue, N.W., Suite 300
Grand Rapids, Michigan 49503-2642
Tel 616.774.0774
Fax 616.752.4226
www.crowechizek.com

May 11, 2007

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549

Ladies and Gentlemen:

We have read the comments made regarding us in Section 4.01 (a) of Form 8-K of Firstbank Corporation, dated May 8, 2007 and filed May 11, 2007, as contained in the second, third and fourth paragraphs of Section 4.01 (a), and are in agreement with those statements.

/s/ Crowe Chizek and Company LLC

Crowe Chizek and Company LLC
Grand Rapids, Michigan

cc: Mr. Edward Grant
Audit Committee Chairman
Firstbank Corporation