FIRST MUTUAL BANCSHARES INC
8-K, EX-16, 2000-09-21
STATE COMMERCIAL BANKS
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 Form 8-K September 20, 2000
                                                   Exhibit 16


                                                   September 20, 2000


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read and agree with the  comments in Item 4 of Form 8-K of First  Mutual
Bancshares, Inc. dated September 19, 2000.

                                             Yours truly,


                                             Deloitte & Touche, LLP
                                             Seattle, Washington




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