EXHIBIT 16



                      [SIMMONS & SIMMONS P.C. LETTERHEAD]





                               December 19, 1997


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

     Pursuant to 17 C.F.R.  228.304(a)(3)  ("Item  304"),  we have  reviewed the
language under heading "CHANGE IN AUDITOR" in the prospectus included as part of
the  Registration  Statement  on Form SB-2 to be filed with the  Securities  and
Exchange  Commission  by Quitman  Bancorp,  Inc.,  the proposed  parent  holding
company for Quitman  Federal  Savings  Bank,  the  successor to Quitman  Federal
Savings and Loan Association.  We do not disagree with the statements  contained
therein  concerning our firm. We understand  that this letter will also be filed
as an  exhibit  to an  application  for  conversion  on Form AC filed by Quitman
Federal Savings Bank with the Office of Thrift Supervision.

 
                                        Sincerely,

                                        SIMMONS & SIMMONS P.C.


                                        /s/Edwin A. Simmons
                                        Edwin A. Simmons