Exhibit 23.3







December 17, 1998



Board of Directors
First Federal Savings and Loan
 Association of Florida
205 East Orange Street
Lakeland, Florida  33802

Gentlemen:

We hereby  consent to the use of our firm's name,  Feldman  Financial  Advisors,
Inc.   ("Feldman   Financial"),   in  the  Notice  of  Mutual  Holding   Company
Reorganization on "Form MHC-1," the Application for Approval of a Minority Stock
Issuance by a Savings  Association  Subsidiary  of a Mutual  Holding  Company on
"Form  MHC-2,"  and the  Prospectus  filed by  First  Federal  Savings  and Loan
Association of Florida ("First Federal  Florida"),  and any amendments  thereto,
for the Valuation  Appraisal Report ("Report")  regarding the valuation of First
Federal Florida,  as provided by Feldman Financial,  and our opinion ("Opinion")
regarding  subscription  rights  filed as  exhibits  to the Form  MHC-1 and Form
MHC-2.  We also  consent to the use of our  firm's  name and the  inclusion  of,
summary of, and references to our Report and Opinion in the Prospectus  included
in the Form MHC-1, Form MHC-2, and any amendments thereto.


Sincerely,

/s/Feldman Financial Advisors, Inc.
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Feldman Financial Advisors, Inc.