March 31, 2004





Kathy Lain
Unified Fund Services
431 N. Pennsylvania
Indianapolis, IN  46204

Dear Ms. Lain:

          At your request, we have read the disclosures made in the document
          entitled "Attachment of Disclosures Required by Items 77K and 77Q1 of
          Form N-SAR" regarding the change of auditors of the Ameriprime Funds
          and agree with their content.

Sincerely,

/s/ McCurdy & Associates CPA's, Inc.


McCurdy and Associates CPA's, Inc.