1 EXHIBIT 16.1 2 December 20, 1996 Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 Sir: We have read the section entitled "Experts" included in Registration Statement No. ______________ to be filed with the Securities and Exchange Commission by First Banks, Inc. and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP By Patrick M. Mathiesen PMM/SECLTR4 Copy to Mr. Larry Brost First Banks, Inc.