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<PAGE> 1
EXHIBIT 16
[Land & Associates, P.C., CPAs Letterhead]
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K/A (Amendment
No. 1) of Gateway Bancshares, Inc. dated July 13, 2000.
/s/ Land & Associates, P.C., CPAs
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Ellijay, Georgia
July 13, 2000
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