Private Sub UserDeletingRow(ByVal sender As Object, _
    ByVal e As DataGridViewRowCancelEventArgs) _
    Handles DataGridView1.UserDeletingRow

    Dim startingBalanceRow As DataGridViewRow = DataGridView1.Rows(0)

    ' Check if the starting balance row is included in the selected rows
    If DataGridView1.SelectedRows.Contains(startingBalanceRow) Then

        If e.Row.Equals(startingBalanceRow) Then

            ' Do not allow the user to delete the Starting Balance row.
            MessageBox.Show("Cannot delete Starting Balance row!")
        End If

        ' Cancel the deletion if the Starting Balance row is included.
        e.Cancel = True

    End If

End Sub

private void DataGridView1_UserDeletingRow(object sender,
    DataGridViewRowCancelEventArgs e)
{
    DataGridViewRow startingBalanceRow = DataGridView1.Rows[0];

    // Check if the Starting Balance row is included in the selected rows
    if (DataGridView1.SelectedRows.Contains(startingBalanceRow))
    {
        // Do not allow the user to delete the Starting Balance row.
        if (e.Row.Equals(startingBalanceRow))
        {
            MessageBox.Show("Cannot delete Starting Balance row!");
        }

        // Cancel the deletion if the Starting Balance row is included.
        e.Cancel = true;
    }
}