EXHIBIT 8.3





                          Capital Resources Group, Inc.
         1211 Connecticut Ave., N.W. - Suite 200 - Washington, DC 20036
                     - Tel(202) 466-5685 - Fax(202) 466-5695



                                                      March 16, 1998



Board of Directors
First Kansas Federal Savings Association
600 Main Street
Osawatomie, Kansas 66064

Dear Board Members:

         All  capitalized  terms not  otherwise  defined in this letter have the
meanings  given  such  terms in the Plan of  Conversion  adopted by the Board of
Directors  of  First  Kansas  Federal  Savings  Association  ("Association")  on
December 16, 1997.

         It is our understanding  that, pursuant to Office of Thrift Supervision
regulations,  subscription rights are  non-transferable.  Persons violating such
prohibition  may lose their right to  purchase  stock in the  Conversion  and be
subject to other possible sanctions.

         Because the  Subscription  Rights to purchase shares of common stock in
the Association to be issued to the Association's  employee stock benefit plans,
depositors of the  Association,  and to other members of the Association will be
acquired by such recipients without cost, will be non-transferable  and of short
duration,  and will afford the recipients  the right only to purchase  shares of
common stock at the same price as will be paid by members of the general  public
in a Community Offering, we beleive that:

         (1)     the  Subscription Rights will have no ascertainable fair market
                 value and,

         (2)     the price at which the Subscription Rights are exercisable will
                 not be more or less than the fair market value of the shares on
                 the date of the exercise.

                                                Very truly yours,


                                                CAPITAL RESOURCES GROUP, INC.

                                                /s/Capital Resources Group, Inc.
                                                --------------------------------