BUTTON GWINNETT FINANCIAL CORP
10QSB/A, 1995-07-05
STATE COMMERCIAL BANKS
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June 23, 1995



Filing Desk
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C.  20549

RE:  Button Gwinnett Financial Corporation
     Form 10-QSB/A

Ladies and Gentlemen:

    On behalf of Button Gwinnett Financial Corporation, enclosed for
filing is a diskette containing the Financial Data Schedule that was
inadvertenly omitted from the Form-10QSB which was submitted on
May 12, 1995.  

     Please acknowledge receipt of the enclosures for filing by so
indicating on the enclosed copy of this letter and returning it to the
undersigned in the enclosed self addressed postage-paid envelope.

Sincerely,

BUTTON GWINNETT FINANCIAL CORPORATION



Monica L. Grafton



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