Exhibit A



January 27, 1999

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

I have read and agree with the  statements  in Item 4 of Form 8-K of  Stoneville
Insurance Company dated January 27, 1999.

Very truly yours,



/s/ Richard L. Eaton