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December 8, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We were recently engaged as independent accountants for AmericasBank Corp to
report on the consolidated financial statements of AmericasBank Corp as of and
for the year ending December 31, 2000. On December 1, 2000, we informed
AmericasBank Corp that we had merged with McGladrey & Pullen, LLP, and we would
no longer be the independent accountants for AmericasBank Corp. We have read
AmericasBank Corp's statements included under Item 4 of this Form 8-K, and we
agree with such statements.
Sincerely,
KELLER BRUNER & COMPANY, LLP
C. Raymond Green
Partner
