Exhibit 16
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910 North Last Chance Gulch Suite A Helena, MT 59601 |
406 442 .5520 wipfli.com
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September 22, 2025
Securities and Exchange Commission
Washington, D.C. 20549
We have read the statements of Pioneer Federal under the heading “Change in Auditor” in the prospectus contained in the Registration Statement on Form S-1 filed by PSB Financial, Inc. on September 22, 2025, and are in agreement with the statements contained therein with respect to our firm.

Wipfli LLP
September 22, 2025
Helena, MT