Summary of SANDY SPRING BANCORP INC

Item 4.01 Changes in Registrant's Certifying Accountant

On November 26, 2012, Sandy Spring Bancorp, Inc. (the "Company") dismissed Grant Thornton LLP as independent auditors for the Company. The dismissal of Grant Thornton LLP will be effective upon the completion of its independent audit of the Company's financial statements for the year ended December 31, 2012. The change in independent auditors was approved by the Company's Audit Committee.

The reports of Grant Thornton LLP on the consolidated financial statements of the Company as of and for the fiscal years ended December 31, 2010 and December 31, 2011 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. In connection with its audit for the fiscal years ended December 31, 2010 and 2011 and in the interim period from January 1, 2012 through November 26, 2012, there were no disagreements with Grant Thornton LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Grant Thornton LLP, would have caused Grant Thornton LLP to make reference to such disagreements in its report on the consolidated financial statement for such years.

Grant ThorntonLLP has provided the Company with a copy of Grant Thornton LLP's letter addressed to the Securities and Exchange Commission stating that Grant Thornton LLP agrees with the disclosures made by the Company in response to Item 304(a) of Regulation S-K. A copy of Grant Thornton LLP's letter is filed as Exhibit 16.0 and incorporated in this Item 4.01 by reference.