INTRUST FINANCIAL CORP /
8-K, 1994-09-23
STATE COMMERCIAL BANKS
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                  SECURITIES AND EXCHANGE  COMMISSION

                      Washington, D.C. 20549

                            FORM 8-K

                         CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934

Date of Report                                     September 23, 1994        
(Date of earliest event reported)                 (September 16, 1994)

INTRUST Financial Corporation
(Exact name of registrant as specified in its charter)

         Kansas                      2-78658               48-0937376    
State or other jurisdiction        (Commission           (IRS Employer    
of incorporation)                   File Number        Identification No.)


105 North Main Street, Wichita, Kansas                      67202            
(Address of principal executive offices)                   Zip Code


Registrant's telephone number, including area code: (316) 383-1111

(Former name or former address, if changed since last report) Not applicable

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT          

KPMG Peat Marwick was previously the principal accountant for
INTRUST Financial Corporation.  On September 16, 1994 that
firm's appointment as principal accountant was terminated and
Arthur Andersen LLP was engaged as principal accountant.  The
decision to change accountants was approved by the audit
committee of the board of directors.

In connection with the audits of the two fiscal years ended
December 31, 1993, and the subsequent interim period through
September 16, 1994, there were no disagreements with KPMG Peat
Marwick on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would
have caused them to make reference to the subject matter of the
disagreement in connection with their opinion or reports.

The audit reports of KPMG Peat Marwick on the consolidated
financial statements of INTRUST Financial Corporation and
subsidiaries as of and for the years ended December 31, 1993 and
1992 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles.  A letter from KPMG Peat
Marwick is attached as Exhibit 16.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

         (c)   Exhibits.

                16.  Letter re change in certifying accountant.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.

								INTRUST Financial Corporation



							By:        /s/ C.Q. Chandler IV
              								C.Q. Chandler, IV
              								President


Date:  September 23, 1994


INDEX TO EXHIBITS


Exhibit                                       										Sequentially
Number					                   Description             		Numbered Page

16                    					Letter re change
                      					in certifying accountant



Exhibit 16

                                            								September 19, 1994



Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for INTRUST Financial
Corporation and, under the date of February 4, 1994, we reported
on the consolidated financial statements of INTRUST Financial
Corporation and subsidiaries as of and for the years ended
December 31, 1993 and 1992.  On September 16, 1994, our
appointment as principal accountants was terminated.  We have
read INTRUST Financial Corporation's statements included under
Item 4 of its Form 8-K dated September 23, 1994, and we agree
with such statements, except that we are not in a position, to
agree or disagree with INTRUST Financial Corporation's statement
that the change was approved by the audit committee of the board
of directors.

								Very truly yours,

     /s/KPMG PEAT MARWICK LLP
								KPMG PEAT MARWICK LLP



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