EXHIBIT 16


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549-7561

Sirs/Madams:

We have read the statements made by Pocahontas  Bancorp,  Inc. (copy  attached),
which  we  understand  will  be  filed  with  the  Commission  pursuant  to Rule
17a-5(f)(4).   We  agree  with  the  statements  concerning  our  Firm  in  such
notification.

                                                     /s/ BKD, LLP



October 9, 2006