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Previous: GATEWAY BANCSHARES INC /GA/, 8-K, 2000-06-22 |
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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 of Gateway
Bancshares, Inc. dated June 21, 2000.
/s/ Land & Associates, P.C., CPAs
---------------------------------
Ellijay, Georgia
June 21, 2000
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