BKD LLP
- --------------------------------------------------------------------------------



November 22, 2005


Office of the Chief Accountant
PCAOB Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sir/Madam:


We have read Form 8-K,  Item 4.01  dated  November  14,  2005,  Community  First
Bancorp,  Inc.  filed with the  Securities  and Exchange  Commission  and are in
agreement  with the  statements  which  states that since we were engaged by the
registrant  there were no  disagreements  between the registrant and BKD, LLP on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure  which,  if not resolved to the  satisfaction  of
BKD,  LLP,  would have caused BKD,  LLP to make  reference  to the matter in its
report on the registrant's financial statements.


                                                  BKD, LLP

                                                  /s/ BKD, LLP















                                                                                 
220 W. Main Street, Suite 1700   P.O. Box 1178   Louisville, KY  40201-1178  502 581-0435    Fax 502 581 0723