[LOGO] KPMG

P.O. BOX 31002
ST. PETERSBURG, FL 33731-8902

P.O. BOX 1439
TAMPA, FL 33601-1439


                                                                      Exhibit 16


May 29, 2001



Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:


We were previously  principal  accountants for  FloridaFirst  Bancorp,  Inc. and
subsidiary  and, under the date of November 3, 2000,  except as to note 15 which
is as of December 21, 2000, we reported on the consolidated financial statements
of  FloridaFirst  Bancorp and subsidiary as of and for the years ended September
30, 2000 and 1999. On May 22, 2001, our appointment as principal accountants was
terminated.  We have read FloridaFirst Bancorp, Inc.'s statements included under
Item 4 of its Form 8-K dated May 22,  2001,  and we agree with such  statements,
except  that we are not in a position  to agree or  disagree  with  FloridaFirst
Bancorp, Inc.'s statement that the change was recommended by the audit committee
and  approved by the board of directors  and that the firm of Hacker,  Johnson &
Smith PA was selected by the board of directors.

Very truly yours,

/s/ KPMG LLP



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