EXHIBIT 16.1    LETTER OF PACKER, THOMAS & CO.  RE:  CHANGE IN ACCOUNTANTS

 

                                                                    Exhibit 16.1


U.S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Ladies and Gentlemen:
    
        We have read the section titled "Change in Accountants" set forth in the
Prospectus which is a part of Pre-effective Amendment No. 3 to the Registration
Statement on Form S-1 of First Place Financial Corp. relating to the change of
independent auditors made on June 29, 1998. With respect to the comments made in
such section, we agree with the statements contained therein.     



                                                        
                                                        /s/ Packer, Thomas & Co.
                                                            Packer, Thomas & Co.
   

Warren, Ohio
    
November 10, 1998