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 January 2, 2003 Audit Committee Sun Bancshares, Inc. 4367 Riverwood Drive Murrells Inlet, South Carolina 29576-1359 Dear Members: As of the date of this letter, we hereby resign as auditors for Sun Bancshares, Inc We have read Item 4 of the Form 8-K of Sun Bancshares, Inc. to be dated January 7, 2003 and to be filed with the Securities and Exchange Commission and agree with statements concerning our firm contained therein. Very Truly Yours, /s/ TOURVILLE, SIMPSON & CASKEY, L.L.P. Tourville, Simpson and Caskey, LLP