September 9, 1996
  
  
  
  
  
  
  Securities and Exchange Commission
  Washington, DC 20549
  
  Ladies and Gentlemen:
  
  We were previously principal accountants for Citizens Bancshares Corporation
  and, under the date of February 9, 1996, we reported on the consolidated
  financial statements of Citizens Bancshares Corporation and subsidiaries as
  of and for the years ended December 31, 1995 and 1994.  On September
  3, 1996 our appointment as principal accountants was terminated.  We have
  read Citizens Bancshares Corporation's statements included under item 4 of
  its Form 8-K dated September 6, 1996 and we agree with such statements,
  except that we are not in a position to agree or disagree with Citizens
  Bancshares Corporation's statements under item 4(a)(iii) and the statements
  under item 4(b)(I) regarding new independent accountants.
  
  
                                               Very truly yours,
                                               KPMG Peat Marwick LLP