York-Neel & Co. Letterhead


April 18, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


        Re:     Registration Statement on Form SB-2
                -----------------------------------
                Community First Bancorp, Inc.


Gentleman and Ladies:

         We have reviewed the disclosure in the Registion Statement on Form SB-2
filed by  Community  First  Bancorp,  Inc.  with  the  Securities  and  Exchange
Commission  on April 1, 2003  regarding  our  resignation  as the  auditors  for
Community First Bank and agree with the statements made therein.

                                         Respectfully,


                                         /s/ York-Neel & Co.- Madisonville, LLP

                                         York-Neel & Co. - Madisonville, LLP