Exhibit 16

August 1, 2005

Securities and Exchange Commission
100 F Street, NE
Washington, D.C.  20549

Ladies and Gentlemen:

We are currently principal  accountants for First Bancorp and, under the date of
March 6, 2005,  we reported on the  consolidated  financial  statements of First
Bancorp as of and for the years ended  December 31, 2004 and 2003, and under the
date  of  April  25,  2005,  we  reported  on  management's  assessment  of  the
effectiveness  of internal  control over financial  reporting as of December 31,
2004, and the  effectiveness of internal control over financial  reporting as of
December 31, 2004. On July 26, 2005,  we were  notified that the  auditor-client
relationship with KPMG LLP will cease upon the completion of the review of First
Bancorp's interim financial statements as of June 30, 2005 and for the three and
six month periods then ended. We have read First Bancorp's  statements  included
under  Item 4.01 of its Form 8-K dated  August 1,  2005,  and we agree with such
statements, except that we are not in a position to agree or disagree with First
Bancorp's  statement that the Audit Committee of the Board of Directors of First
Bancorp  approved the  engagement of Elliott Davis,  LLC as the new  independent
registered  pubic auditor of First Bancorp,  effectively  immediately  after the
filing of First  Bancorp's  Form 10-Q for the period ended June 30, 2005, and we
are not in a position to agree or disagree with First  Bancorp's  statement that
First Bancorp has not consulted  with Elliot  Davis,  LLC,  regarding any of the
matters  or  reportable  events  set  forth  in Items  304(a)(2)(i)  and (ii) of
Regulation S-K.


Very truly yours,
/s/  KPMG LLP