October 6, 1997 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in paragraphs 2, 3 and 4 of Item 4 of Form 8-K of Tri-County Financial Corporation dated September 19, 1997 and filed on September 25, 1997. We have read and have no basis for agreeing or disagreeing with the comments in paragraphs 1 and 5 of Item 4 of such Form 8-K. Yours truly, /s/ Deloitte & Touche LLP __________________________ Deloitte & Touche LLP