CJBK Central Jersey Bancorp (MM)

On December 10, 2007, Central Jersey Bancorp ("Bancorp") dismissed KPMG LLP ("KPMG") as the principal accountants for Bancorp upon completion of the audit of Bancorp's consolidated financial statements as of and for the year ended December 31, 2007 and the effectiveness of internal control over financial reporting as of December 31, 2007, and the issuance of their reports thereon. The decision to change Bancorp's principal accountants was made by the Audit Committee (the "Audit Committee") of Bancorp's Board of Directors (the "Board") and subsequently ratified by the Board. Concurrently therewith, the Audit Committee appointed, and the Board ratified, the accounting firm of Beard Miller Company LLP ("Beard Miller Company") as its new principal accountants for the year ending December 31, 2008. A definitive engagement letter was executed by Bancorp and Beard Miller Company on February 20, 2008. The dismissal of KPMG as the principal accountants for Bancorp became effective on March 14, 2008.

The audit reports of KPMG on the consolidated financial statements of Bancorp and its wholly owned subsidiary, Central Jersey Bank, N.A., for the years ended December 31, 2007 and 2006 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The audit report of KPMG on the effectiveness of internal control over financial reporting as of December 31, 2007 and the audit report on management's assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting as of December 31, 2006 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

In connection with the audits of Bancorp's consolidated financial statements for the two fiscal years ended December 31, 2007, and the subsequent interim period through March 14, 2008, there were no (i) disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements if not resolved to KPMG's satisfaction, would have caused KPMG to make reference in connection with their opinion to the subject matter of the disagreements in its audit reports on the consolidated financial statements of Bancorp, or (ii) "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

During the fiscal years ended December 31, 2007 and 2006, and from December 31, 2007 to the date of filing of this Form 8-K, Bancorp has not consulted with Beard Miller Company regarding either (i) the application of accounting principles to any completed or proposed transaction, or the type of audit opinion that might be rendered on Bancorp's consolidated financial statements; or (ii) any of the other matters specified in Items 304(a)(1)(iv) or
(v) of Regulation S-K.

Bancorp has provided a copy of the disclosures in this report to Beard Miller Company and offered it the opportunity to furnish a letter to the Commission contemplated by Item 304(a)(2)(ii)(D) of Regulation S-K. Beard Miller Company has advised Bancorp that it does not intend to furnish such a letter to the Commission.