Exhibit 16



                   [Crowe, Chizek and Company LLP Letterhead]


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

Gentlemen:

In  accordance  with Item 4 of SEC Form 8-K,  we have  been  requested  by First
Midwest  Financial,  Inc.  to furnish  this letter  commenting  on Item 4 of the
Registrant's Form 8-K filed by it on May 30, 2000.

We  disagree  with the  statements  made in Item 4 (a) (iv) that  there  were no
disagreements  with us. During the audit for the year ended  September 30, 1998,
we  advised  Company  management  of the need to  expand  the scope of the audit
pertaining to the allowance for loan losses.  Company management  resisted this,
and further attempted to restrict us from having  communications with regulatory
examination  personnel.  We advised them of our  disagreements  and we discussed
these mattes with Company  management and the Board of Directors until they were
resolved to our satisfaction.  In preparation for our audit of the September 30,
1999 financial statements, we advised management of the need to expand the scope
of our audit  pertaining to the  allowance for loan losses,  due to our concerns
that the allowance appeared to be understated, and we discussed this matter with
the  Company's  management  and Board of Directors  until it was resolved to our
satisfaction. In commenting on drafts of the Form 8-K referred to above that did
refer to these  disagreements,  we were discussing  wording changes  provided by
management  regarding these disagreements when we were advised that the Form 8-K
wording would be changed and filed indicating that there were no disagreements.

As to the other items in Item 4(a),  under (i) we note that our audit engagement
had been with First Midwest  Financial,  Inc. and not separately  with the other
entities mentioned therein.  We have no basis to agree or disagree with the date
indicated in (i) or with the statement in (iii). We agree with (ii) and with (v)
as through May 22, 2000.


                                              /s/ Crowe, Chizek and Company LLP
                                              ---------------------------------
                                              Crowe, Chizek and Company LLP

South Bend, Indiana
June 9, 2000