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                                                                  Exhibit 24(b)

                                       Consent of Hazlett, Lewis & Bieter, PLLC


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                                                                   EXHIBIT 24(b)


                    Consent of Independent Public Accountants



        We hereby consent to the inclusion in this Registration Statement on
Form S-4 of our report dated February 13, 1997, with respect to the financial
statements of Cornerstone Community Bank included in the Registration
Statement. We also consent to the reference to
our firm under the caption "Experts."


                                                   Hazlett, Lewis & Bieter, PLLC

   
Chattanooga, Tennessee
July 10, 1997