Greenville Federal Financial (GVFF) 8-K/A Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

[Grant Thornton Letterhead]

July 10, 2007

U.S. Securities and Exchange Commission
Washington, DC 20549

RE: Greenville Federal Financial Corporation — File No. 000-51668

Dear Ladies and Gentlemen:

We have read Item 4.01(a) of the Form 8-K of Greenville Federal Financial Corporation to be filed on or about July 10, 2007, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP

GRANT THORNTON LLP

4000 Smith Road
Suite 500
Cincinnati, OH 45209-1967
T 513-762-5000
F 513-241-6125
W www.grantthornton.com