EXHIBIT 99
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
To the Audit Committee of the
Board of Directors of
Southeastern Banking Corporation
We have reviewed the accompanying consolidated balance sheet of Southeastern
Banking Corporation and subsidiaries as of June 30, 2000 and the related
consolidated statements of income for the three-month and six-month periods then
ended and the related consolidated statements of shareholders equity and of cash
flows for the six-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
--------------------
Atlanta, Georgia
August 11, 2000
