Exhibit 16.1

                       TOURVILLE, SIMPSON & CASKEY, L.L.P.
                          CERTIFIED PUBLIC ACCOUNTANTS
                              POST OFFICE BOX 1769
                         COLUMBIA, SOUTH CAROLINA 29202

                            TELEPHONE (803) 252-3000
                               FAX (803) 252-2226
WILLIAM E. TOURVILLE, CPA                                 MEMBER AICPA SEC AND
HARRIET S. SIMPSON, CPA, CISA, CDP                           PRIVATE COMPANIES
R. JASON CASKEY, CPA                                         PRACTICE SECTIONS

TIMOTHY R. ALFORD, CPA
W. CLAYTON HESLOP, CPA
TIMOTHY S. VOGEL, CPA


February 4, 2003



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

                  Re:  Regional Bankshares, Inc.

Ladies and Gentlemen:

We have read Item 4 of Amendment  No. 1 to the Form 8-K of Regional  Bankshares,
Inc.,  dated  January  2,2003,  to be filed  with the  Securities  and  Exchange
Commission and agree with statements concerning our firm contained therein.


Very Truly Yours,

s/Tourville, Simpson and Caskey, LLP

Tourville, Simpson and Caskey, LLP