July 22, 1997 Securities and Exchange Commission 450 5th Street, N.W. Washington, DC 20549 Gentlemen: We have read the statements made by United Security Bancshares, Inc., which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated July 22, 1997. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Smith, Dukes & Buckalew, L.L.P.