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                                  EXHIBIT 23.2

                    CONSENT OF ELLIOTT, DAVIS & COMPANY, LLP


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                   [ELLIOTT, DAVIS & COMPANY, LLP LETTERHEAD]






               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



      We  consent  to  the  incorporation  by  reference,  in  the  Registration
Statement  on Form S-3  pertaining  to the Dividend  Reinvestment  Plan of Union
Financial  Bancshares,  Inc., of our report dated October 29, 1999, with respect
to the  consolidated  financial  statements of Union  Financial  Bancshares  and
subsidiary incorporated by reference in the Annual Report on Form 10-KSB for the
year ended September 30, 1999.


/s/ Elliott, Davis & Company, LLP


February 10, 2000
Greenville, South Carolina