First Allen Parish Bancorp, Inc.
                      222 South 10th Street
                     Oakdale, Louisiana 71463







                          August 10, 1999



Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

                         re: First Allen Parish Bancorp, Inc.
                             <File no. 0-21165>; Form 10-QSB

Dear Sir or Madam,

    Pursuant  to  regulations  of  the  Securities  and  Exchange
Commission, submitted  herewith   for  filing  on behalf of First
Allen Parish Bancorp, Inc. (the Corporation) is the Corporation's
quarterly report on Form 10-QSB for the quarter June 30, 1999.


                          Very truly yours,

                          /s/Charles L. Galligan
                          -------------------------------------
                          President and Chief Executive Officer