Report of Independent Public Accountants

To the Board of Directors and Shareholders of Summit Bancshares, Inc.:

We have audited the accompanying consolidated statements of financial position of Summit Bancshares, Inc. (a California corporation) and subsidiary as of December 31, 2001 and the related consolidated statement of income, change in shareholders’ equity and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. The consolidated statement of financial position of Summit Bancshares, Inc. and subsidiary as of December 31, 2000, and the consolidated statements of income, changes in shareholders’ equity and cash flows for the years ended December 31, 2000 and 1999, were audited by other auditors whose report dated January 19, 2001, expressed an unqualified opinion on those statements.

We conducted our audit in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Summit Bancshares, Inc. and subsidiary as of December 31, 2001, and the results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States.

/S/ Vavrinek, Trine, Day & Co., LLP

Pleasanton, California

January 31, 2002

SUMMIT BANCSHARES INC/CA 10-K/A