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                                                                     Exhibit 16

                       [DELOITTE & TOUCHE LLP LETTERHEAD]

May 28, 1996

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, NW
Washington, DC 20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 14 of Form 10 of Southern
Arizona Bancorp, Inc. dated May 24, 1996.

Yours truly,


/s/ Deloitte & Touche LLP
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DELOITTE & TOUCHE LLP