Exhibit 16.1
[Letterhead of Nail McKinney Professional Association]
June 3, 2004
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of the Form 8-K dated June 3, 2004, of The Peoples Holding Company 401(k) Plan. We are in agreement with the statements concerning our firm contained therein.
Yours truly,
/s/ Nail McKinney Professional Association
Nail McKinney Professional Association
