EXHIBIT 16

               LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT













                    [CRISP HUGHES & CO., L.L.P. LETTERHEAD]






                                                      June 19, 1996



The Securities and Exchange Commission
Washington, DC 20549

Gentlemen:

We were  previously  principal  accountants  for Nelson County Federal Savings &
Loan  Association  and on August  17,  1995,  we  reported  on the  consolidated
financial  statements of Nelson County Federal  Savings & Loan  Association  and
Subsidiary  ("Association") as of and for the two years ending June 30, 1995. On
June 4, 1996, we were dismissed as principal accountants of the Association.  We
have read the  Association's  statements  included under Item 4 of NCF Financial
Corporation's Form 8-K for June 19, 1996, and we agree with such statements.  It
is our  understanding  that this  letter will be filed as an Exhibit to the Form
8-K.

                                    Very truly yours,


                                    CRISP HUGHES & CO., L.L.P.


                                    /s/ Timothy A. Kelley
                                    -------------------------
                                    Timothy A. Kelley, Partner