Mail Stop 4561 								October 3, 2005 By U.S. Mail and facsimile to 404-653-2877 Samuel J. Cox Chief Financial Officer Citizens Bancshares Corporation 75 Piedmont Avenue, N.E., Atlanta, Georgia 30302 Re:	Citizens Bancshares Corporation 	Form 10-K for the Fiscal Year Ended December 31, 2004 Forms 10-Q for the Quarters Ended March 31, 2005 and June 30, 2005 	File No. 000-14535 Dear Mr. Cox: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Don Walker Senior Assistant Chief Accountant Samuel J. Cox Citizens Bancshares Corporation September 8, 2005 Page 1