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October 23, 2000

Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549

Commissioners:

We have  read the  statements  made by  Greene  County  Bancshares,  Inc.  (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K, as part of the  Company's  Form 8-K report dated October 18,
2000. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/  PricewaterhouseCoopers LLP