September 21, 1999


Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

We were previously  principal  accountants for Citizens First  Corporation  and,
under the date of April 8, 1999,  we reported  on the  financial  statements  of
Citizens  First  Corporation as of and for the years ended December 31, 1998 and
1997.  On September  9, 1999,  our  appointment  as  principal  accountants  was
terminated.  We have read Citizens First Corporation's statements included under
Item 4 of its Form  8-K  dated  September  10,  1999,  and we  agree  with  such
statements,  except  that we are not in a  position  to agree or  disagree  with
Citizens First Corporation's statement that it has engaged Baird, Kurtz & Dobson
as independent accountants.

Very truly yours,

/s/KPMG LLP

Louisville, Kentucky