Bear State Financial 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

[LETTERHEAD OF DELOITTE & TOUCHE LLP]

December 6, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01(a) of First Federal Bancshares of Arkansas, Inc.’s Form 8-K/A dated December 6, 2010, and we agree with the statements therein.

Yours truly,

/s/ Deloitte & Touche LLP