August 23, 2004
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4 of Form 8-K of LSB Financial Corp., dated August 19, 2004 and filed August 20, 2004, as contained in paragraphs (a)(i), (a)(ii), (a)(iv), (a)(v) and (a)(vi), and are in agreement with those statements.
/s/ Crowe Chizek and Company LLC
Crowe Chizek and Company LLC
Indianapolis, Indiana
cc: Mr. Peter Neisel
Audit Committee Chairman
LSB Financial Corp.