ARTHUR ANDERSEN LLP

May 10, 1999

Office of the Chief Accountant
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madame:

We have read Item 4 included in the Form 8-K dated April 30, 1999 of Unity
Bancorp, Inc. to be filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP
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    ARTHUR ANDERSEN LLP


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