Report of Independent Registered Public Accounting Firm Report of Independent Registered Public Accounting Firm  The Board of Directors and Shareholders Auburn National Bancorporation, Inc.:  We have audited the accompanying consolidated balance sheets of Auburn National Bancorporation, Inc. and subsidiaries  (the Company) as of December 31, 2011 and 2010, and the related consolidated statements of earnings, stockholders’ equity  and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2011. These  consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an  opinion on these consolidated financial statements based on our audits.  We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (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 audits  provide a reasonable basis for our opinion.  In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial  position of Auburn National Bancorporation, Inc. and subsidiaries as of December 31, 2011 and 2010, and the results of their  operations and their cash flows for each of the years in the three-year period ended December 31, 2011 in conformity with  U.S. generally accepted accounting principles.  Birmingham, Alabama  March 26, 2012  page 34