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Exhibit 16
KPMG
Financial Center, Suite 1200
Birmingham, AL 35203
October 4, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously engaged as principal accountants to audit the consolidated
financial statements of Community Bancshares, Inc. and subsidiaries as of and
for the year ending December 31, 2000. On September 21, 2000, we informed
Community Bancshares, Inc. that we were no longer willing to serve as its
principal accountants. We have read Community Bancshares, Inc.'s statements
included under Item 4 of its Form 8-K dated September 28, 2000, and we agree
with such statements, except that we are not in a position to agree or disagree
with Community Bancshares, Inc.'s statement that it is in the process of
engaging a new independent accountant.
Very truly yours,
/s/ KPMG LLP
KPMG LLP. KPMG LLP, a U.S. limited liability partnership, is
a member of KPMG International, a Swiss association.
