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EXHIBIT 16.1

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March 22, 2023

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Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

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Commissioners:

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On March 21, 2023, we were informed of our dismissal as the independent registered public accounting firm for Sierra Bancorp (the Company).

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We have read the statements made by the Company, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Sierra Bancorp, dated March 21, 2023, and are in agreement with the disclosures in the referenced Form 8-K, insofar as they pertain to our firm. We have not been requested to, nor are we providing any representations related to the other disclosures included in this Form 8-K.

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Very truly yours,

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/s/ Eide Bailly LLP

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Eide Bailly LLP