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                   [Letterhead of Edwards Sauer & Owens, P.C.]





                                 January 4, 2008




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Members:

We have had an opportunity to review the disclosures made by FedFirst Financial
Corp. ("Company") in its current report on Form 8-K which is to be filed today
with the Securities and Exchange Commission ("SEC").

Pursuant to Item 304(a)(3) of Regulation S-K, we are required to furnish the
Company with a letter addressed to the SEC stating whether or not we agree with
the statements made by the Company in the 8-K regarding our replacement as the
independent auditors of the Company, and, if not, stating the respects in which
we do not agree.

We agree with the statements made by the Company in the 8-K regarding our
replacement as the independent auditors of the Company.


                                    Very truly yours,


                                    /s/ Edwards Sauer & Owens, P.C.

                                    Edwards Sauer & Owens, P.C.

cc:  FedFirst Financial Corp.