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EXHIBIT 99 - REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
TIB FINANCIAL CORP.
To the Audit Committee of the
Board of Directors of
TIB Financial Corp.
We have reviewed the accompanying consolidated balance sheet of TIB Financial
Corp. and subsidiaries as of September 30, 2000, and for the related
consolidated statements of income for the three-month and nine-month periods
then ended and the related consolidated statement of cash flows for the
nine-month period then ended. These financial statements are the responsibility
of the Company's management.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying consolidated financial statements for them to be in
conformity with generally accepted accounting principles.
/s/ BDO Seidman, LLP
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Atlanta, Georgia
November 10, 2000
