Exhibit 23.3





September 12, 2005


Mr. George Rosenbaum
First Federal Banc of the Southwest, Inc.
300 North Pennsylvania Avenue
Roswell, New Mexico 88201


Dear Mr. Rosenbaum:

We  acknowledge  awareness of use in your upcoming Form S-8 filing the inclusion
of unaudited  interim financial  statement  information for the quarter and nine
months ended June 30, 2005.


/s/ Eide Bailly LLP

Eide Bailly LLP
Bismarck, North Dakota