April 26, 1999


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs:

We have read and  agree  with the  statements  made by First  Federal  Financial
Corporation  in their  letter  dated  April  23,  1999 in  regard to a change in
accountants.

Sincerely,


Whelan Doerr & Company PSC
Certified Public Accountants