Arthur Anderson LLP
Suite 1100
101 Second Street
San Francisco, CA 94105-3601
Tel 415 546 8200
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
October 31, 2000
Dear Sir/Madam:
We have read the first 5 paragraphs of Item 4 included in the Form 8-K dated
October 26, 2000 of Cowlitz Bancorporation to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSON LLP
By /s/ Jeffrey M. Jarczyk
Jeffrey M. Jarczyk
Copy to: Mr. Don P. Kiser, Vice President & Chief Financial Officer, Cowlitz
Bancorporation
