Summary of COMMUNITY BANKERS TRUST CORP

Item 4.01. Changes in the Registrant's Certifying Accountant.

(a) On June 20, 2008, the Audit Committee of the Community Bankers Trust Corporation (the "Company") Board of Directors engaged Elliott Davis, LLC to serve as the independent registered public accounting firm to audit the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2008. Miller, Ellin & Company, LLP was notified of such engagement on June 24, 2008.

The reports of Miller, Ellin & Company, LLP on the Company's consolidated financial statements as of and for the fiscal years ended March 31, 2007 and December 31, 2007 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle.

During the period from its engagement through the fiscal year ended December 31, 2007 and through March 31, 2008, there were no (1) disagreements with Miller, Ellin & Company, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Miller, Ellin & Company, LLP's satisfaction, would have caused Miller, Ellin & Company, LLP to make reference thereto in its report on the financial statements for such years, or (2) reportable events described under Item 304(a)(1)(v) of Regulation S-K. A letter from Miller, Ellin & Company, LLP is attached hereto as Exhibit 16.1, indicating its agreement with the statements herein.

(b) The Company's Audit Committee engaged Elliott Davis, LLC on June 20, 2008 to serve as the independent registered public accounting firm to audit the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2008 and to serve as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2008. In deciding to select Elliott Davis, LLC, the Audit Committee reviewed auditor independence issues and existing commercial relationships with Elliott Davis, LLC and concluded that Elliott Davis, LLC has no commercial relationship with the Company that would impair its independence for the fiscal year ending December 31, 2008. Elliott Davis LLC served as the independent registered public accounting firm for TransCommunity Financial Corporation ("TFC") from its engagement on May 4, 2007 until TFC's previously announced merger with and into the Company effective May 31, 2008.

During the two fiscal years ended December 31, 2007 and through June 20, 2008, the Company did not consult with Elliott Davis, LLC regarding any of the matters or events set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.